Article 54 of the UAE VAT Executive Regulations limits the Recoverable Tax a Taxable Person may reclaim in a Tax Period to the Input Tax relating to the portion of Consideration paid in that period, and treats payment as made where the Taxable Person intends to pay before six months after the agreed date, implementing paragraph (b) of Clause 1 of Article 55 of the Decree-Law. Cabinet Decision No. 149 of 2026 adds a clause, effective from 1 October 2026, denying Input Tax recovery on any supply above a value set by a decision of the Minister where the consideration is paid in cash.