Yes, if you make supplies using aircraft owned by you or a member of your VAT group. This is because you have put together these separate components, which become passenger transport. Foreword This notice cancels and replaces Notice 709/5 (August 2004). Details of any changes to the previous version can be found in paragraph 1.1 of this notice. You are making a single supply of the tour rather than two separate supplies of transport and accommodation. 4.6 Where is the place of supply of margin scheme services? You should not change back and forward between the two methods simply because at any given time one method or the other results in less tax being due.
They are also subsided on the fee they pay. Для этого вводятся новые автобусные маршруты, часто дублирующие маршрутные такси. There are now two TOMS accounting methods, the market value calculation and the cost-based calculation. Whether or not in-house supplies are part of a package, normal place of supply VAT rules always apply, for example: My supply is.… The place of supply is where it… passenger transport. takes place. accommodation. is situated. live entertainment. is physically performed.
Similarly, if you buy-in space on a site and sell it to customers for use with their own tent/caravan, you are making a margin scheme supply. 7.10 What if I sell an asset for which depreciation has been entered as an in-house cost? With effect from 1 October 2007 changes were made to the VAT invoicing regulations. Example: This section has the force of law Step 1Working out the total sales of margin scheme packages.Total the VAT-inclusive selling prices of your designated travel services and margin scheme packages supplied during the financial year. This means that businesses will no longer be entitled to receive a VAT invoice for supplies made to them using the TOMS — see section 4.20 for further details on invoicing requirements. 3.4 What if I supply educational school trips which include margin scheme supplies? Всё это позволяет правильно организовать жилое пространство в квартире, а остеклённые лоджии и эркеры с видом на берёзовую рощу и озеро создают неповторимую атмосферу загородной жизни.