Dubai Owners Associations and Management Entities
Public Clarifications

Dubai Owners Associations and Management Entities

Law No. 6 of 2019 Concerning Ownership of Jointly Owned Real Property in the Emirate of Dubai (“Law No. 6”) was issued on 4 September 2019 and has a significant impact on Dubai Owners’ Associations and Management Entities.

As a result of Law No. 6, Dubai Owners’ Associations no longer make taxable supplies and are, therefore, required to deregister for VAT. There are, however, numerous Dubai Owners’ Associations that are still registered for VAT

This Public Clarification clarifies the VAT implications of Law No. 6 on Dubai Owners’ Associations and Management Entities.

On 3 November 2019, all rights and obligations of Dubai Owners’ Associations were transferred to Management Entities, which resulted in Dubai Owners’ Associations no longer making taxable supplies.

Dubai Owners’ Associations were, therefore, required to apply for VAT deregistration within the period prescribed in the tax legislation of 20 business days; that is, no later than 4 December 2019.

Management Entities are regarded as making supplies to the owners of Jointly Owned Real Property and required to fulfill VAT obligations in this regard, including the issuing of valid tax invoices and VAT reporting.

For more information on these services, please contact us:


Tel: +971 43 23 1183
Mob: +971 55 899 5971
E-mail: mail@alnuaimiauditors.com


Ahmed Saleh Al Nuaimi Auditors and Accountants is a unique, high-spirited team of Certified Public Accountants ,  Chartered Accountants ,  Certified Management Accountants and Auditors making creative and innovative contributions to our clients and our community. The insights and quality services we provide help build trust and confidence among our clients. We offer an integrated array of specialized services including Audit, Accounting,Tax, Consulting and Advisory

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Office No.215, Abdulla Ahmad Mohammed Bin Fahad 4, Al Qusais 2, Dubai, UAE

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Mob: +971 55 899 5971
E-mail: mail@alnuaimiauditors.com

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Bahrain

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India

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Bangalore, Karnataka

Tel: +91 80 412 02633
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