Abu Dhabi introduces 15 new economic activities for small scale farmers

The Abu Dhabi Department of Economic Development (Added) introduced 15 new economic activities to support small-scale farmers and boost agricultural production in the country.

These initiatives, which are conducted in partnership with the Abu Dhabi Agriculture and Food Safety Authority (Adafsa), will enable the farmers to directly supply retail outlets their produce.

The latest package is aimed at farmers cultivating wheat, corn, barley, leguminous vegetables, oil seeds, vegetables, roots, tubers, melons, flowers, buds, palms, fruits, citrus fruits, nuts, and fruit seeds from which spices and aromatic plants are extracted.

The move brings the total number of farming activities in Abu Dhabi to 46 and will increase local production of fruits and vegetables. The initiative will also boost the contribution of the agriculture sector to the emirate's gross domestic product.

Meanwhile Adafsa will provide technical and advisory support to farms through more than 27 agricultural advisory centres, enabling farmers to build partnerships with sales outlets to sell their products.

“Added’s latest initiative offers a variety of commercial opportunities to local owners of private farms, encouraging them to increase their cultivation and farming activities,” said Rashed Abdul Karim Al Balooshi, undersecretary of Added. “This will help increase the local production of crops and will offer farmers a chance to enter new partnerships with any sales outlets so that they can directly supply their products to them.”

Adafsa also plans to list the farms’ names and their contact details on its digital platform with an aim to connect merchants and retail stores with farm owners. The platform will serve as an additional channel to promote their products, the statement added.

Farmers would also be provided with special licences to sell their produce to retailers, the agency said.

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks.

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.

8. Pillar 2 implementation

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

What are the influencer academy modules?

Mastery of audio-visual content creation.
Cinematography, shots and movement.
All aspects of post-production.
Emerging technologies and VFX with AI and CGI.
Understanding of marketing objectives and audience engagement.
Tourism industry knowledge.
Professional ethics.

SQUAD

Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Mohammed Al Shamsi, Bandar Al Ahbabi, Mohammed Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Saeed Ahmed, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoun Al Zaabi, Ali Saleh, Caio Canedo, Muhammed Jumah, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri

More from Con Coughlin

The thorn in the side of Biden's foreign policy team

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative