The amount of refundable tax that can be reclaimed by a taxable person in the tax period in relation to the supply of goods or services made to him, is the amount of Input Tax that relates to the portion of consideration in respect of the supply that has been paid during such tax period.

For the purposes of paragraph (b) of Clause (1) of Article 55 of the Decree-Law, a taxable person shall be treated as having made a payment of consideration for a supply to the extent that the taxable person intends to make the payment before the expiration of six months after the agreed date for the payment for the supply.