An entrepreneur who purchases an investment good can deduct the VAT in accordance with the purpose of that good. If it appears at the time of the first use of that good that the good is not being used in accordance with its intended purpose, the deduction will be adjusted at the time of putting into use. At the end of the same year, another revision takes place on the basis of the data for the entire financial year. In the following four or nine years, depending on whether it concerns movable or immovable property, the use of the property is monitored.
Source BDO
