Article 56 of Decree Law states that VAT on goods and services procured prior to registration can be recovered if the same is used for making taxable supplies (supplies that give right to input deduction. This is very clear regarding goods ie goods purchased and sold prior to registration will not be eligible but goods purchase prior but sold after registration should be eligible. Regarding services procured, due to lack of specificity, would recommend to apply same principle as goods. Further if the services were consumed prior to registration, in my view, input should not be allowed (Eg: Electricity charges for a month prior to registration). For continuing expenses such as rent, would suggest pro rating for purpose of input claim. Again more clarity is required from FTA regarding expenses so would recommend a prudent approach.