Serbian term (edited): akontacioni porez na dodatu vrednost

Ako se radi o porezu na dodatu vrednost, mislim da bi taj „akontacioni PDV“ bio isto što i „ulazni porez“ ili „pretporez“ - na engl. „input tax“; detaljnije vidite na:

http://www.proz.com/kudoz/1799872


Ili, još preciznije: „input VAT“:

WIKIPEDIA:
Value added tax
...
VAT that is paid by a business to other businesses on the supplies that it receives is known as input VAT (that is, VAT on its input supplies). A business is generally able to recover input VAT to the extent that the input VAT is attributable to (that is, used to make) its taxable outputs. Input VAT is recovered by setting it against the output VAT for which the business is required to account to the government, or, if there is an excess, by claiming a repayment from the government.
( http://en.wikipedia.org/wiki/Value_added_tax )