Cabinet Decisions No. 108 of 2023 and No. 198 of 2025 amend Article 16 of the Excise Tax Executive Regulation on deductible Tax. A Taxable Person may deduct the Tax in the Tax Period in which the right arose or the subsequent Tax Period, and the deductible amount equals the Tax previously paid on the same goods. Where another party paid the Tax, a purchase invoice, supplier declaration and evidence identifying the goods must be retained. Deduction is available on Export outside the Implementing States, Export with Tax paid there, and consumption on international journeys.