This Cabinet Decision issues the Executive Regulations for the Federal Decree-Law No. 8 of 2017 on Value Added Tax, providing detailed implementation rules. Article 54 clarifies the conditions for input tax recovery, implementing Article 55 of the Decree-Law. It stipulates that input tax can only be recovered on the portion of consideration paid during a tax period. Significantly, it establishes a key condition where a taxable person is treated as having paid if they intend to make the payment within six months of the agreed date.