Non-deductible VAT constitutes an accessory cost to the good or service being purchased. Doubts of accounting records arise in the case of partial non-deductibility from pro-rata, as it is uncertain whether the un-deducted tax constitutes, in this case, an accessory charge or general expense. The reading of the accounting principles and the documents of practice allows to reach an unambiguous conclusion.
Source: commercialistatelematico.com
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