From VASP Wiki

KPOINTS_OPT is an optional input file to perform an additional one-shot calculation after self-consistency is reached. The format is the same as for the KPOINTS file. VASP first performs a self-consistent calculation using the k points specified in the KPOINTS file and then performs an additional one-shot calculation to obtain the Kohn–Sham orbitals and eigenenergies at the k points specified in the KPOINTS_OPT file.

Important: The KPOINTS file must contain a uniform k mesh, when the KPOINTS_OPT file should be used afterward.

KPOINTS_OPT is read automatically when present. To avoid this, set LKPOINTS_OPT=.FALSE. in the INCAR file. VASP writes the PROCAR_OPT file when LORBIT>10 and corresponding fields in the vaspout.h5 file indicated by the keyword kpoints_opt.

Mind: Available as of VASP 6.3.0.

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