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DEDUCTIBLE VALUE ADDED TAX (VAT)

Statistics Directorate    
French Equivalent: TVA déductible

Definition:
Deductible value added tax (VAT) is the VAT payable on purchases of goods or services intended for intermediate consumption, gross fixed capital formation or for resale which a producer is permitted to deduct from his own VAT liability to the government in respect of VAT invoiced to his customers.

Source Publication:
SNA 6.209.

Cross References:
Non-deductible VAT
Value added tax (VAT) – SNA

Hyperlink:
http://esa.un.org/unsd/sna1993/introduction.asp

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Tuesday, April 16, 2002