Travel Agent's Margin Scheme (TAMS)

The TAMS is a Value-Added Tax (VAT) simplification measure for travel agents. It applies to certain services bought-in by a travel agent from third parties and sold as a package to a traveller, such as:

  • transport
  • accommodation
  • tour guides.

The TAMS applies to travel agents (acting as principal) or undisclosed agents established in Ireland who supply travel packages to travellers.

The scheme affects the:

  • place of supply of the service
  • calculation of the taxable amount
  • VAT that can be reclaimed.

Further guidance contains more detailed information on the TAMS. This guidance also contains information on a travel agent's intermediary services and in-house supplies.