Buildings and communities in UAE
Each emirate has its own regime. In Dubai, DLD and RERA oversee the market, and Law 6 of 2019 on jointly owned property governs owners associations, the RERA service charge index and Mollak invoicing. Abu Dhabi is regulated by ADREC, with leases on Tawtheeq. In Sharjah, RERD handles registration and the municipality attests leases. RealMake keeps these rules apart by emirate. VAT is 5% across the country, and each charge follows the treatment your tax advisor sets. E-invoicing starts on 1 January 2027 for revenue of AED 50 million or more and on 1 July 2027 for others.