As VAT entrepreneur you are entitled to recover input VAT on costs if you purchase goods and services and use them for VAT-taxable activities. This entitlement to VAT recovery does, in principle, not apply in so far as the use of the goods and services in question is of a consumptive nature. The Dutch legislation includes a correction method based on the VAT Deduction Exclusion Decree (‘Besluit Uitsluiting Aftrek 1968, hereinafter: “BUA”). You have to calculate your annual VAT adjustment for private use and process the results in the last VAT return of the year.
Source Deloitte
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