VAT credit and deferral deadline

The Conseil d’Etat has established rules regarding the time limit for rectifying a failure to declare deductible VAT.
The time limit begins from the date when the tax is due to the taxpayer and ends on December 31 of the second year following the deadline for the declaration.
If a taxable person has not carried forward the declared deductible VAT within the specified periods, they must rectify the omission before December 31 of the second year following the deadline for the first deferral, or they risk losing the right to deduct.