NBT is a tax that is imposed on the company or person not on the consumer or customer (unlike VAT which is a recoverable tax). However the NBT law does not expressly prohibit either the recovery or the separate disclosure of NBT in an invoice. Unlike VAT, the NBT law does not prescribe any kind of invoice format either. Therefore it is up to the management to decide whether or not to charge NBT on customers.
However this will most of the time depend on the bargain power of the company & the customer/client. If the company is going to charge NBT, the customer is not able to claim it like VAT and therefore the customer may refuse to buy.
