This Decision establishes the Executive Regulations for the UAE VAT law. Article 70 provides critical transitional provisions, implementing Article 80 of the Decree-Law for supplies that straddle the VAT implementation date. It clarifies the date of supply for payments or invoices issued pre-implementation and for continuous supplies under Articles 25 and 26. The Article establishes a framework for determining if consideration is VAT-exclusive, making a registrant recipient liable for VAT if they can recover the input tax. This requires suppliers to request, and recipients to provide, information on registration and recovery status.