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VALUE ADDED TAX (VAT), NON-DEDUCTIBLE

Statistics Directorate    
French Equivalent: TVA non déductible

Definition:
Non-deductible value added tax (VAT) is VAT payable by a purchaser which is not deductible from his own VAT liability, if any.

Source Publication:
SNA 6.209.

Cross References:
VAT – deductible

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

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Monday, March 17, 2003