Germany is again deferring its proposed new rules for non-EU tour operators. Germany announced in 2021 that it would require non-EU suppliers of travel enjoyed in Germany to account for German VAT. Following considerable resistance, that new approach was deferred but was due to be introduced on 1 January 2023. However, it has just been confirmed that it is to be deferred once more, this time to 1 January 2024.

No reason has been given for this but we understand that Germany is considering a means by which the impact of the change might be reduced, for example limiting its application to sales of German travel made to EU customers. If that was introduced,  the impact on non-EU tour operators would be greatly reduced. For many, there would then be no need to pay any German VAT.

This deferral is good news for many Members affected but it is still a developing area and ABTA will provide further information when available.