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No error correction for VAT deduction via adjustment scheme

An entrepreneur who acquires a capital good may deduct the VAT in accordance with the intended use of that good. If at the time of first use of that good it appears that the capital good is not used in accordance with its (initial) purpose, adjustment of the input VAT deduction takes place at the moment of use. At the end of the same year, another adjustment is made based on the data of the entire fiscal year. In the following four or nine years, depending on whether it concerns movable or immovable property, the use of the capital good is followed.

Source BDO

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