If the input tax is refunded because it is attributed to supplies as specified in Clause (1) of Article 54 of the Decree-Law but, before the consumption of the goods or services upon which that input tax is incurred the input tax becomes not so attributable, then the taxable person shall be required to repay such input tax.

If the input tax is not refunded because it is not attributed to supplies specified in Clause (1) of Article 54 of the Decree-Law but, before the consumption of the goods or services upon which such input tax is incurred, the input tax becomes attributable to supplies as specified in Clause (1) of Article 54 of the Decree-Law, then the taxable person shall be able to recover the input tax attributable to the use of the goods or services for making such supplies.

If the input tax is treated as subject to apportionment to calculate the input tax that could be refunded, but before the consumption of the goods or services upon which such input tax is incurred, the use of such input tax changes, then it shall be adjusted as follows:

1. If it becomes attributable to supplies as specified in Clause (1) of Article 54 of the Decree-Law, then the taxable person shall be able to recover the input tax not previously recovered to the extent that it is attributable to the use of the goods or services for making such supplies.

2. If it ceases to be attributable to any supplies specified in Clause (1) of Article 54 of the Decree-Law then the taxable person shall be required to repay such input tax.

The adjustments for change in use of goods or services under this Article shall be made only if all of the following conditions are met:

1. The change in use occurred within five years of the date of supply of the relevant goods and services.

2. The taxable person is not required to adjust the same input tax under mechanisms provided in Articles 55 and 57 of this Resolution in which case those mechanisms will apply.