This Public Clarification, VATP017, clarifies the Federal Tax Authority's position on the timeframe for recovering input tax. It primarily interprets Article 55 of the Federal Decree-Law No. 8 of 2017 (VAT Law), in conjunction with Article 54 of the VAT Executive Regulations. The guidance states that input tax must be recovered in the first tax period where two conditions are met: the tax invoice is received and an intention to pay within six months of the agreed date is formed. It also outlines the recourse, such as submitting a voluntary disclosure, if input tax is not recovered correctly.