GTL Summary:

This Cabinet Decision establishes the Executive Regulations for Federal Decree-Law No. 8 of 2017, providing detailed rules for the implementation of VAT in the UAE. As exemplified in Article 21, the Decision clarifies key concepts such as the place of supply for services related to real estate. It provides a definition of real property and lists services considered directly connected to it, including construction, maintenance, and those provided by real estate agents. This guidance is essential for businesses to correctly determine the tax treatment for transactions involving property, ensuring compliance with the Decree-Law's provisions.

Document Type: ERS - Executive Regulations
Law: VAT (FDL No 8 of 2017, as amended)
Decision Number: 52-article-21
Year: 2017
Country: 🇦🇪 UAE
Official Name: Article 21 - Place of Supply of Services Related to Real Properties
Last updated at: 2025-12-26 14:13:51 UTC

Part 4 - Rules on Supplies

Article 21 - Place of Supply of Services Related to Real Properties

  1. For the purposes of the Decree-Law and this Resolution, the real property shall include for example:

    1. Any piece of land upon which rights, interests or services can be created;

    2. Any building, structure or engineering work permanently attached to the land;

    3. Any fixture or equipment established as a permanent part of the land or permanently attached to the building, structure or engineering work.

  2. A supply of services shall be deemed as related to a real property if the supply of services is directly connected with the real property, or it is the grant of a right to use the real property.

  3. A supply of services directly connected with the real property shall include the following:

    1. Grant, transfer or assignment of any interest in or right over a real property;

    2. Grant, transfer or assignment of a personal right to any interest in or right over a real property;

    3. Grant, transfer or assignment of a license to occupy land or any other contractual right exercisable over or in relation to a real property, including the provision and lease of sleeping accommodation in a hotel or similar establishment;

    4. A supply of services by real estate experts or agents;

    5. A supply of services involving the preparation, coordination and performance of construction, destruction, maintenance, conversion and similar work.

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