That is why it is said that VAT will be borne by the entrepreneur. There will be no possibility of deducting it . To receive deductible VAT the activity must fall within the normal VAT regime. In this case they can deduct VAT from their expenses but not all of it is always deducted check the table below. materials Goods or services such as office supplies communications services electricity water cleaning detergents etc.

Examples of concrete situations Example Imagine that you carry out a training service. In this example you will bear VAT on the expenses Phone Number List associated with its implementation such as renting the room your meals the purchase of support material a multimedia projector a computer etc. The training will have a cost and the amount will be invoiced to your trainers VAT invoiced.





Expenses can be deductible and thus receive back the amount of tax paid or part of it as stated in article of the VAT Code. Example Imagine that you welcome your customers for example at the opening of a store. In this situation hire an entertainer hire a catering service and provide accommodation for customers who travel from further away to the reception. In this example these expenses are excluded from the right to deduct.