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Definition: Non-deductible VAT


Non-deductible VAT is the VAT payable by a purchaser, that is not deductible from his own VAT liability, if any.

This definition is used both in SNA 1993 (§ 6.209) and in SNA 2008 (§ 6.58 and 14.45). United Nations, System of National Accounts (SNA) 1993, United Nations, New York, 1993
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009