In general, taxable persons (natural/legal) will not incur additional costs than they would have incurred before the tax was applied for goods and services purchased from other taxable persons in general. The costs should not change, because the taxable persons (natural/legal) are able to deduct the input tax from their output tax according to the stated provisions of the Agreement, Law, and Regulation. As such, the final consumer (the final stage of the supply chain) will bear the tax and will not be able to deduct the VAT.