A Complete Guide to VAT and TOMS in Travel – Manchester

past event

Event details

The Tour Operators Margin Scheme (TOMS) is an EU wide simplification measure that protects tour operators from having to register for VAT in every member state in which they operate. If your business buys-in and re-sells travel, accommodation and certain other travel services as a principal to a consumer within the EU, then you have to use the TOMS to account for your VAT.

ABTA’s one-day seminar will give you a comprehensive guide to what this means and how TOMS VAT is calculated. This event will give you an overall understanding of VAT in travel before looking in detail at TOMS itself where delegates will hear about the importance of TOMS, what the current legal issues regarding TOMS are and how TOMS interacts with accounting requirements.


  • Update on current TOMS legal issues and cases
  • How does VAT apply to travel
  • What will the impact of Brexit be on TOMS
  • Agent/principal contracting
  • Practical exercises: how to calculate TOMS 


  • David Bennett, VAT Consultant, Elman Wall Bennett
  • Laura Quirke, Associate Director – Head of VAT, Elman Wall
  • Farina Azam, Partner, Travlaw 

Additional speakers will be announced shortly.

Benefits of attending

  • Take part in a practical exercise to fully understand how TOMS is calculated
  • Gain invaluable advice that you can implement in your organisation
  • Network with peers and hear about the finance issues your industry colleagues are facing 

Who should attend?

Finance teams within large and small tour operators. This event is open to ABTA Members, non-Members and the wider travel industry.

Event prices

ABTA Member/ABTA Partner rate* – £229 plus VAT 
Non-Member rate –  £349 plus VAT

Group booking discounts
Book three places and get 50% off the third place.
Book five places and get the fifth place free.
(This discount will be automatically applied when you book online).

*To qualify for the ABTA Member/Partner discount you must have a current ABTA Member/Partner number or your application must be in progress when the event takes place.

Non-Members are welcome to attend ABTA Conferences and Events. For information about becoming a Member click here.

View our booking terms and conditions here.

Event sponsorship

Event partner

Elman Wall Bennett is a consultancy focused on travel VAT run by David Bennett. David is a VAT consultant specialising in the travel sector.  David advises a broad range of tour operators and travel agents on TOMS and other matters such as the VAT place of supply rules. David has represented ABTA on the Fiscal Committee of ECTAA since 2000.  This has involved extensive work on issues such as the Commission’s proposals for reform of TOMS. David has been instrumental in the establishment of TTL Net, a network of VAT advisors specialising in the travel sector.  TTL Net now has consultants in 19 member states plus Switzerland and Iceland.


For details on how to promote your company via headline sponsorship, branding and exhibition, contact Matt Turton on 020 3693 0194 or

To view our sponsorship opportunities click here.

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"A very useful day relevant for a wide audience."
Emma Sullivan
Secret Escapes