When a company subject to VAT deducts VAT on investment goods/operating equipment, it must take the adjustment mechanism into account. If a change of destination takes place within the statutory revision periods, this may give rise to a partial or partial refund of the deducted VAT.
The standard VAT review period for business assets is 5 years. However, for VAT levied on transactions that serve or contribute to the creation of immovable assets, the review period is 15 years. For buildings that are let under the VAT option, this is even 25 years.