Are VAT surcharges tax deductible ?

VAT surcharges are not tax deductible. In general, VAT (value-added tax) is a consumption tax that is applied to the sale of goods and services. The amount of VAT that is charged is typically a percentage of the sale price, and the VAT surcharge is an additional charge that is added to the VAT amount. Since VAT surcharges are not considered to be taxes, they are not tax deductible.