VAT and e-invoicing for real estate
Under the VAT law, residential property is exempt apart from its first supply within three years of completion, which is zero-rated, and bare land is exempt. Shops, offices and warehouses are normally standard-rated at 5%. Agree the treatment of each lease with your adviser, set the tax code on each invoice line, and Aqid ERP keeps exempt, zero-rated and standard-rated rent in their own VAT 201 boxes.
UAE e-invoicing covers invoices to businesses and government; sales to individuals are outside the phases announced so far. So rent invoices to company tenants will travel through an accredited service provider, from 1 July 2027 for a landlord under AED 50 million of revenue, while those to families do not. Aqid ERP keeps signed PINT AE XML with every invoice, but it is not a provider and its connection to one is not yet live.
A landlord who bills only individuals still needs a provider to receive suppliers' e-invoices once they start.