Practice of Travel Agent's Margin Scheme (TAMS) - 旅行社保證金計劃之實踐

Director 指揮 ： KEITH YUNXI ZHU 朱耘希, IVY YI REN 仁一

Supervisor 監事 ： Lisha Chen 陳麗莎

Co-Authors 作者 ： Aroh Chukwuma, Wu Jingyang, Rurik Högberg

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INTRODUCTION
引言

The Travel Agent's Margin Scheme (TAMS) is a VAT scheme used by travel agents in the European Union (EU) to account for VAT on the sale of travel packages. Under the scheme, travel agents do not charge VAT on their services but instead pay VAT on the margin they make on the box, which is the difference between the cost of the package to the agent and the price charged to the customer. TAMS allows travel agents to set a single, inclusive price to customers while complying with EU VAT rules. TKEG Consulting alongside with TKEG Expat hereby presents the practice of this scheme in the current business environment.
旅行社保證金計畫（TAMS）是歐盟（EU）旅行社用於計算旅行套餐銷售增值稅的增值稅計畫。 根據這項計畫，旅行社的服務不收取增值稅，而是根據他們在旅行箱上賺取的利潤支付增值稅，這是旅行社的包裹成本和向客戶收取的價格之間的差額。 該計畫允許旅行社在遵守歐盟增值稅規則的同時，為客戶設定一個單一、包容的價格。奕資諮詢同奕資環球一起在紹該方案在當前商業環境中的實踐。

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1.

Travel Agen's Margin Scheme (TAMS) in Brief
旅行社保證金計劃（TAMS）簡介

1. An Overview of TAMS
   計畫概述
   
   Travel Agent's Margin Scheme (TAMS), also known as the Tour Operators' Margin Scheme (TOMS), is a particular taxation scheme for travel agents and operators. TAMS is a unique scheme for businesses that buy in and resell travel, accommodation, and certain other services as a principal or undisclosed agent (i.e., acting in your own name). These services include; transport, accommodation, tour guides, etc., bought by a travel agent from third parties and sold by the travel agent as a package to a traveler. The margin scheme provides an alternative value-added tax (VAT) calculation system, where the VAT is accounted for on the travel agent's margin and serves as a simplification measure for VAT calculations (Revenue IE, 2021).
   旅行社保證金計劃（TAMS），也稱為旅遊經營者的保證金計劃（TOMS），是一種針對旅行社和經營者的特殊稅收計劃。 這是一項特殊計劃，適用於作為委託人或未公開代理人（即以您自己的名義行事）購買和轉售旅行、住宿和某些其他服務的企業。這些服務包括；旅行社從第三方購買的交通、住宿、導遊等，然後由旅行社打包出售給旅客。保證金計劃提供了一種替代的增值稅 (VAT) 計算系統，其中增值稅在旅行社的保證金中覈算，並作為增值稅計算的簡化措施（Revenue IE，2021）。
   
   TAMS is a scheme used within the European Union (EU) states, which enables a travel agent or operator to account for VAT in one of the members states rather than accounting VAT for each provided travel service for every member state the business operates in. With a scheme like TAMS, the agent could register and account for tax for every country the travel agent's services were provided (Revenue IE, 2021).
   該計畫在歐盟（EU）國家內施行，它使旅行社或運營商能够對其中一個成員國的增值稅進行核算，而不是為企業經營所在的每個成員國提供的每項旅行服務核算增值稅。 像這樣的計畫，代理商將有義務為旅行社提供服務的每個國家/地區注册和交稅（Revenue IE，2021）。
   

2. Business Eligibility
   符合資格的業務
   
   TAMS is an EU compulsory scheme allowing travel agents to account for VAT in one Member State on all the travel services they have supplied. With such a scheme, a travel agent can register and account for tax in each Member State where the services are provided. The place of supply of margin scheme services is where the travel agent has established their business or has a fixed establishment from which they supply those services.
   旅行社保證金計畫是一項歐盟強制性計畫，允許旅行社為其提供的所有旅行服務在一個成員國繳納增值稅。 如果沒有這樣的計畫，旅行社將有義務在提供服務的每個成員國進行登記和交稅。 提供保證金計畫服務的地點是旅行社設立業務的地點或提供該服務的固定場所。
   
   The following businesses are eligible for this scheme:
   以下企業有資格參加此計畫：

   • Travel agents (acting as principal) or undisclosed agents who supply travel packages to travelers.
     旅行社（作為委託人）或向旅行者提供旅行套餐的未公開代理人。

   • Your services must be supplied as a package or one such service is bought in and supplied in isolation.
     您的服務必須作為一攬子服務提供，或者單獨購買和提供一項此類服務。

   • Other business providing supplies such as admission tickets, conferences, catering, training courses, sporting events, hotels, are eligible when they buy-in and resell accommodation or passenger transport into a package for the direct benefit of a traveler.
     提供門票、會議、餐飲、培訓課程、體育賽事、飯店等用品的其他企業在購買住宿或客運並將其轉售為一攬子計畫以直接為旅行者帶來利益時，也符合資格。

   • Travel Agents supplying wholesale travel services to other Agents to be further provided to travelers.
     旅行社向其他旅行社提供批發旅遊服務，以進一步提供給旅行者。

   • Margin scheme supplies bought in the EU but performed in or outside the EU.
     在歐盟購買但在歐盟內外進行的保證金計畫供應。
     

   The following businesses are ineligible for this scheme:
   以下企業無資格參加此計畫：

   • Travel Agents acting as a disclosed agent or intermediary whose commissions are readily identifiable. The regular VAT is taxable on such commission.
     旅行社作為披露的代理人或仲介機構，其傭金很容易識別。 常規增值稅應就此類傭金徵稅。

   • Small businesses with annual turnover below €37,500. For such businesses, there is no obligation to register and account for VAT.
     年營業額低於37500歐元的小型企業。 對於此類企業，沒有義務注册和繳納增值稅。

   • Agencies providing only incidental or one-off supply of margin scheme services (travel, accommodation etc)
     僅提供附帶或一次性保證金計畫服務（旅行、住宿等）的機构

   • In-house or agency supplies that aren’t bought in but rather provided from travel agent’s resources.
     內部或代理供應不是購買而是從旅行社資源提供的。

   • Bought-in purchase of services from outside the EU.
     從歐盟以外購買的服務。

   • Supplies you make to business customers for subsequent resale by them
     您向商業客戶提供供他們隨後轉售的用品

2.

Germany's removal of eligibility for Non-EU agents
德國取消非歐盟代理商之資格

The German Ministry of Finance (MOF) announced that non-EU businesses which provide travel services covered under TAMS are no longer eligible to use the VAT simplification. In February 2021, the German Ministry of Finance issued a decree regarding the Tour Operators' Margin Scheme. This decree was affirmed with a retroactive effect from January 1st, 2021, meaning that non-EU businesses are now obligated to register for VAT in Germany to the extent that their travel services are consumed in Germany. As a result, the German TAMS regulations do not apply to agents and operators not residing or established in any of the EU Member States, meaning that the travel services provided by these agents will be subject to regular German VAT based on the general place of supply rules (Ernst & Young, 2021).
在 2021 年 2 月，德國財政部發佈了關於旅遊經營者保證金計劃的法令。 德國財政部 (MOF) 宣佈，提供旅行社保證金計劃涵蓋的旅行服務的非歐盟企業不再有資格使用增值稅簡化。 該法令的發佈具有追溯效力，從 2021 年 1 月 1 日起，這意味著非歐盟企業現在有義務在德國註冊增值稅，前提是其旅行服務在德國消費。 因此，德國旅行社保證金計劃法規不適用於不在任何歐盟成員國居住或設立的代理商和運營商，這意味著代理商提供的旅行服務將根據一般供應地繳納常規的德國增值稅 規則（安永，2021 年）。

The announcement followed a debate on whether MOF's decision is in line with the VAT law of Germany and the EU, but the Court of Justice of the European Union has not ruled on this subject. Non-EU tour operators, destination management companies, and German businesses receiving services from non-EU travel agents should therefore evaluate their VAT position. The German Tax authorities' rationale for this position has been explained as a step to avoid "[...] competitive advantages that travel agents established outside the EU would enjoy if the TAMS applies but no VAT is imposed based on the place of supply rule for the special scheme" (Deloitte Germany, 2021) and as a way to eliminate competitive advantages that non-EU travel agents have enjoyed in Germany when buying and reselling travel services.
公告發佈後，人們就財政部的決定是否符合德國和歐盟的增值稅法進行了辯論，但歐盟法院尚未就此問題作出裁決。 德國稅務機關對這一立場的解釋是為了避免「[...] 在適用旅行社保證金計劃但根據供應地規則不徵收增值稅的情況下，在歐盟以外設立的旅行社將享有的競爭優勢 特殊計劃」（德勤德國，2021 年），並以此消除非歐盟旅行社在購買和轉售旅行服務時在德國享有的競爭優勢。 因此，從非歐盟旅行代理處接受服務的非歐盟旅行社、目的地管理公司和德國企業應評估其增值稅狀況。

Travel agents and operators acting as intermediaries, who initially would fall out of the scope of TAMS, are not affected by this position.
作為中介的旅行社和運營商最初不屬於旅行保證金的實行範圍，不受此問題的影響。

3.

New UK TOMS after Brexit
英國脫歐後的新旅遊經營者的保證金計劃

1. Key Takeways
   關鍵信息
   
   The new UK version of TOMS differs from the pre-Brexit scheme in three ways:
   新版英國旅遊經營者的保證金計劃與英國脫歐前的計劃在三個方面有所不同：

   1. The new scheme only applies to tour operators established (or with a fixed establishment) in the UK. 
      新計劃僅適用於在英國成立（或設有固定機構）的旅行社。

   2. The margin is standard-rated only to the extent it is made on travel services enjoyed within the UK. The margin on travel anywhere outside the UK is zero-rated.
      利潤率僅在英國境內享受的旅行服務範圍內進行標準評級，英國以外任何地方的旅遊利潤率為零。

   3. TOMS VAT is no longer payable on holidays etc., enjoyed in the EU. The Tour Operators Margin Scheme (VAT Notice 709/5) has been updated and requires the payment of VAT only on UK holidays and other UK travel rather than the whole EU. 
      該計畫的增值稅不再適用於在歐盟享受的假期等。旅遊經營者保證金計劃（增值稅通知 709/5）已更新，要求僅在英國假期和其他英國旅行中支付增值稅，而不是整個歐盟。
      

   All other aspects of the scheme remain the same. This means, among other points, that:
   該計劃的所有其他方面保持不變。這意味著，除其他外，還有：

   • The new TOMS only applies compulsorily to supplies made to non-business customers and businesses for their use (i.e., not for resale). 
     新計畫僅強制適用於提供給非商業客戶和企業自用（即不得轉售）的供應品。

   • B2B wholesale supplies fall outside the scheme unless the supplier opts to include them in TOMS. 
     公對公批發供應不屬於該計劃，除非供應商選擇將它們包括在該計畫中。

   • Payments due continue to be calculated by reference to the supplier’s financial year, and interim payments will be made during each financial year based on the calculation for the preceding year. 
     應付款項繼續參照供應商的財政年度計算，每個財政年度將根據上一年的計算進行臨時付款。

   • The meaning and taxation of in-house supplies remain the same. 
     內部供應的含義和稅收保持不變。

   • The tax point rules remain as of now. 
     稅點規則保持不變。

   • UK input tax incurred on the direct cost of supplies within the scheme remains irrecoverable. 
     因計劃內供應的直接成本而產生的英國進項稅仍然無法收回。

   • Cancellation income remains outside the TOMS calculation, provided that the departure tax point is in use. 
     取消收入不在計畫的計算範圍內，前提是離境稅點正在使用中。

   • The UK treatment of in-house supplies, wholesale supplies, and any other travel services falling outside the scheme remains.
     英國對不屬於該計劃的內部供應、批發供應和任何其他旅行服務的處理保持不變
     

2. The New UK TOMS Post-BREXIT
   英國脫歐後的新旅遊經營者的保證金計劃
   
   Under the new UK TOMS rules, only supplies made for packages within the UK will be subject to the standard UK VAT at 20%. Packages sold where the trip is in the EU or the rest of the world are now subject to UK VAT at 0% (zero-rated margin) instead of 20%. These packages still need to be calculated under TOMS, although a rate of 0% is applied; however, the benefit will be that VAT is not payable to His Majesty's Revenue and Customs (HMRC), despite there being a taxable supply.
   根據新的英國旅遊經營者的保證金計畫規則，只有在英國境內為包裹製造的供應品才需繳納 20% 的標準英國增值稅。 行程在歐盟或世界其他地區銷售的包裹現在需繳納 0%（零稅率）而不是 20% 的英國增值稅。 儘管應用了 0% 的比率，但這些包仍然需要在旅遊經營者的保證金計畫下計算； 然而，好處是增值稅不需要支付給國王陛下稅務海關總署（英國稅務海關總署），儘管有應稅供應。
   

3. Reduced VAT Rate
   減少增值稅稅率
   
   In addition to the changes to EU TAMS supplies, HMRC has extended the reduced rate of VAT for hospitality and tourism to 31 March 2022 but will have a new rate of 12.5% instead of 5%. Although this does not impact the rate of VAT charged on TOMS supplies, the reduced rate will affect the margin calculated using TOMS, assuming VAT savings are passed on by the supplier, as the margin is calculated by reference to the VAT-inclusive purchase price.
   除了歐盟旅行社保證金計畫供應的變化外，英國稅務海關總署已將酒店和旅遊的增值稅降低稅率延長至 2022 年 3 月 31 日，但新稅率將從 5% 改為 12.5%。 如果增值稅節省由供應商轉交，雖不會影響旅遊經營者的保證金計畫的增值稅稅率，但其中降低的稅率將直接影響使用旅遊經營者的保證金計畫計算的保證金的數量，因為保證金是通過參考含增值稅的採購價格計算的。

4.

Precautions
預防

As TAMS is a scheme initially intended to work similarly in all of the EU member states, the tax benefits provided for travel agents can be considered to stay. However, as shown by the situation in Germany and the UK, the margin scheme might be subject to reforms after the reinterpretation of the law or political changes. The action of these countries might also influence other member states to change their current praxis.
由於旅行社保證金計畫是一項最初打算在所有歐盟成員國中類似運作的計劃，因此可以考慮保留為旅行社提供的稅收優惠。 但是，正如德國和英國的情況所示，保證金計劃可能會在重新解釋法律或政治變化後成為改革的主題。 這些國家的行動也可能影響其他成員國改變他們目前的做法。

• To ensure eligibility for TAMS in the EU, it could be in the travel agents' interest to arrange a fixed establishment within one of the members states to reduce the uncertainty of reinterpretation of the VAT law. 
  為了確保在歐盟獲得計畫資格，旅行社可能會在其中一個成員國內安排一個固定機構，以減少重新解釋增值稅法的不確定性。

• The interpretation of TOMS varies between the Member States, which can result in different VAT applications. Therefore, it is essential to consider which Member State to establish your business or operate your services.
  對該計畫的解釋因成員國而異，這可能導致不同的增值稅應用。 因此，重要的是要考慮在哪個成員國建立您的業務或運營您的服務。

As non-EU businesses now on have an obligation to register for VAT in Germany with effect from January 1, 2021, non-EU companies should consider the following aspects:
由於從現在起非歐盟企業有義務在德國註冊增值稅，自 2021 年 1 月 1 日起生效，非歐盟企業應考慮以下方面：

• The German Ministry of Finance announced that it would only object to the application of TOMS by non-EU travel agents on December 31, 2021. Non-EU travel agents will therefore be able to apply for TOMS until the end of the year.
  德國財政部宣佈，將在2021年12月31日前不反對非歐盟旅行社申請該計畫，因此非歐盟旅行社可申請至年底。

• Non-EU travel agents should evaluate their VAT position, fixed establishment placement, and primary service operation location. 
  非歐盟旅行社應評估其增值稅地位、固定機構安置及其主要服務運營地點。

While non-EU businesses operating in the UK should keep in mind the following:
在英國經營的非歐盟企業應牢記以下幾點：

• The new scheme only applies to tour operators established (or with a fixed establishment) in the UK. 
  新計劃僅適用於在英國成立（或設有固定機構）的旅行社。

• The margin is standard-rated only to the extent it is made on travel services enjoyed within the UK; the margin on travel anywhere outside the UK is zero-rated.
  利潤率僅在英國境內享受的旅行服務範圍內進行標準評級，英國以外任何地方的旅遊利潤率為零。

• TOMS VAT is no longer payable on holidays etc., enjoyed in the EU. The Tour Operators Margin Scheme (VAT Notice 709/5) has been updated and requires the payment of VAT only on UK holidays and other UK travel rather than the whole EU. 
  該計畫的增值稅不再適用於在歐盟享受的假期等。旅遊經營者保證金計劃（增值稅通知 709/5）已更新，要求僅在英國假期和其他英國旅行中支付增值稅，而不是整個歐盟

And are therefore TKEG advises to evaluate the businesses' services affected and the cost-benefit output resulting from the change in the taxation scheme.
因此，奕資建議評估受影響的企業服務和稅收計劃變化帶來的成本效益產出。

5.

References
參考

1. Revenue IE (2021). Tax and Duty Manual. Travel Agent's Margin Scheme. Part 10C Chapter 1. Retreived from: revenue.ie/...

2. Ernst & Young (2021). Germany removes Tour Operators’ Margin Scheme simplification for non-EU businesses. Retreived from EY: Tax Alert 

3. Germany removes Tour Operators’ Margin Scheme simplification for non-EU businesses EY - Global

4. Deloitte Germany (2021). Non-EU travel agents excluded from TOMS as from 1 January 2022 Retrieved from: Deloitte: TaxAtHand: Germany: Deloitte tax@hand

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