A tax already paid to a vendor that cannot be balanced against output tax. Business persons pay an input tax to vendors and output tax to the tax office. One part of the input tax, the deductible input tax, can be balanced against the output tax, that is, a business pays a tax on sales/purchases only on its own added value. The other part, the non- deductible input tax, is excluded from this arrangement and depends on the applicable tax law of the appropriate country.