This Article establishes the conditions for VAT exemption on the supply of residential buildings. The supply is exempt from VAT, unless it is zero-rated, provided the lease contract exceeds a term of six months or if the lessee holds an ID card issued by the Federal Authority for Identity and Citizenship. The provision clarifies the methodology for determining the lease term, specifying that the contractual period is the sole determinant. It explicitly states that any options to extend or renew the contract, or any party's right to early termination, must be disregarded when assessing this term.