This Public Clarification clarifies the VAT implications of Dubai Law No. 6 of 2019 for Owners' Associations and Management Entities. Following this law, all rights and obligations of Owners' Associations were transferred to Management Entities, meaning Associations no longer make taxable supplies and were required to apply for VAT deregistration. This clarification outlines this mandatory deregistration process under Article 21 of the VAT Decree-Law. It further establishes that Management Entities are now considered the suppliers of services to property owners, making them liable for VAT on service charges and responsible for issuing tax invoices and recovering input tax.