The aim of the article is to study the best practices of ensuring the development of the tourism sector in a pandemic in the EU. As an example, the experience of France, Italy and Poland is considered. Pre-pandemic and available economic and organizational tools to support small and medium enterprises in the tourism industry through direct financing, tax deferrals, bank and insurance guarantees are analyzed. Special measures by non-governmental institutions are considered. There is the

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... nt of public-private partnership, the introduction of a new classification of hotels, the creation of special investment funds, and co-financing of canceled bookings. A set of marketing tools has been studied – promotion of less popular regions of the country among tourists, creation of local brands, digitization of tourist services, promotion of domestic tourism. Mechanisms for the recovery of the tourism sector are analyzed. These include the development of tourism infrastructure, the provision of high quality services through training and education, the improvement of the National Tourism Strategy, the establishment of sectoral commissions for tourism, and the renewal of the Roadmap. Measures to protect both tourists and tourism workers are considered. There are the optimization of quarantine security measures, the introduction of the digital certificate COVID (DCC), the program of tourist vouchers, changes in the conditions of cancellation and booking of travel, compensation of employees. Tools to support the economic and organizational development of the tourism sector in the EU are divided into three groups: creating a reasonable relationship between the protection of tourists and the interests of workers in the tourism sector; creating conditions to support private business in order to prevent its bankruptcy, especially small and medium enterprises; development and implementation of mechanisms to support and restore the tourism sector. New mechanisms for the development of the tourism sector of Ukraine are proposed, which are aimed at security measures for tourists and workers in the tourism industry, fiscal support, liquidity support and digitalization of the tourism business, further development and implementation of national tourism development strategy.