The last VAT return of the year is always a special tax return as it is used to make corrections.
Year-end corrections
Private use
VAT entrepreneurs can deduct the input tax on the purchases of goods and services which are used for their taxable activities. If they use goods and services for private use by themselves, their employees or for their business relations, they need to correct the VAT deduction in the final VAT return of the year. During the financial year, VAT entrepreneurs can also deduct all input tax on costs relating to company cars. At the end of the financial year, they have to declare the VAT relating to the private use of such cars by their employees and by themselves.
Source Deloitte
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