Invoices & Receipts
VAT documents under the EU Tour Operators' Margin Scheme (TOMS)
Invoiced
€312,000
+18.2%this quarter
Outstanding
€18,000
+3.1%across 14 invoices
VAT collected
€21,000
+9.4%TOMS · on margin
Receipts issued
1,242
+12.0%this quarter
| Invoice # | Customer | Date | Net | VAT | Total | TOMS margin | Status | Actions |
|---|---|---|---|---|---|---|---|---|
| INV-2026-0418 | Anna Meyer Montserrat Tapas & Wine | Jun 02, 2026 | €190 | €20 | €210 | €94 | Paid | |
| INV-2026-0417 | Lukas Brandt Sagrada Família Skip-the-Line | Jun 02, 2026 | €144 | €14 | €158 | €66 | Paid | |
| INV-2026-0416 | Sofia Lindqvist Gothic Quarter Tapas Walk | Jun 01, 2026 | €260 | €27 | €287 | €128 | Balance due | |
| INV-2026-0415 | Mathéo Garnier Costa Brava Kayak & Snorkel | May 31, 2026 | €360 | €34 | €394 | €162 | Overdue | |
| INV-2026-0414 | Emma Schmidt Park Güell Insider | May 30, 2026 | €117 | €12 | €129 | €57 | Paid | |
| INV-2026-0413 | Marco Bianchi Montserrat Tapas & Wine | May 29, 2026 | €285 | €30 | €315 | €141 | Refunded | |
| INV-2026-0412 | Ingrid Solberg Gothic Quarter Tapas Walk | May 28, 2026 | €195 | €20 | €215 | €96 | Paid | |
| INV-2026-0411 | Pieter de Vries Costa Brava Kayak & Snorkel | May 27, 2026 | €240 | €23 | €263 | €108 | Draft |
How TOMS VAT works
Tour Operators' Margin Scheme
Under TOMS, VAT is charged on your margin — the difference between the sale price and what you pay suppliers — not on the full ticket price.
Sale (net)€190
− Supplier cost€96
= Margin€94
VAT @ 21% of margin€20
Only the margin VAT (€20), not €40 on the full price, is owed. This applies to bought-in travel services resold under your own name.
VAT return Q2
Due 20 Jul 2026