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Value-added tax is a concept tangent with both the individual and the legal entity. The phenomenon of internationalisation has its mark on transactions between economic operators in its various Member States of the European Union or non-members. There is an „inclination" of entities to fully deduct value-added tax, even if those transactions are „questionable" from this point of view. The accounting treatment in limited deductibility is different depending on the two systems: the standard VAT system or the VAT collection system. We are dealing with this issue as an incorrect highlighting of VAT deductibility has a significant impact on revenues to the state budget