British passport holders will encounter new entry requirements when visiting the European Union from October 6, 2024, it has been announced.
This change results from Britons becoming “third-country nationals” following Brexit.
The EU’s Entry/Exit System (EES) mandates that British passport holders travelling to the Schengen area must register fingerprints and have their pictures taken, starting from their first visit after October 6 and on each subsequent entry.
The EES, designed to bolster border security against terrorist threats, will replace traditional passport stamping with an automated IT system.
While aimed at streamlining the entry process, concerns have been raised about potential border delays, particularly for cars entering France through the Channel Tunnel.
The Schengen area includes most EU members (excluding Bulgaria, Cyprus, Ireland, and Romania), as well as Iceland, Norway, Switzerland and Liechtenstein.
The implementation of EES was initially set for May but faced delays due to IT issues and was postponed to avoid coinciding with the 2024 Paris Olympics.
Airlines have cautioned about potential delays during the biometric registration for British passport holders.
A Thomas Cook spokesman told The National: “Any additional visa costs will undoubtedly raise the price of holidays. As a result, holidaymakers will likely compare the costs of European holiday packages with those in destinations outside Europe.
“Airports across Europe now have plenty of time to prepare for the introduction and while there may be some short-term disruption in the most popular destinations, given the time of year we would hope our customers would only experience a short delay to the start of their holiday.
“We will be sharing advice with customers closer to the time to help them prepare but for those customers who have visited the USA on a recent holiday the process will be familiar to them.”
He also addressed the timing of these changes, noting their implementation will not cause disruption until 2025 at the earliest.
“October half-term is our peak period,” he added. "Typically, travellers during this time prefer warmer destinations like the Caribbean and Egypt. These holidaymakers won't be affected by the new rules."
Delays at Dover as summer getaway begins – in pictures
Eurotunnel, operating the LeShuttle service between Folkestone and Calais, confirmed an October 6, 2024, start date.
Getlink, the Channel Tunnel operator, is investing £67 million in new facilities in Kent to process up to 500 cars per hour.
Eurotunnel told The National it was working to adapt its terminals with a new pre-checkin zone and digital equipment. It plans to release more details next year.
Dover, the UK's busiest port, may also see increased delays due to limited space.
UK entry rules change in 2025
In contrast, EU citizens entering the UK will not face new procedures for now.
EU arrivals into the UK will continue as usual until new electronic travel authorisation (ETA) and visa-waiver requirements take effect in 2025.
From 2025, EU passport holders will need the UK's ETA before departure.
Additionally, a visa-waiver scheme will be introduced, requiring online applications.
This scheme will cost €7 ($7.68) and will be valid for three years or until passport expiration.
Travellers are advised to apply for these at least 96 hours before departure to allow time for processing.
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
SQUADS
UAE
Mohammed Naveed (captain), Mohamed Usman (vice-captain), Ashfaq Ahmed, Chirag Suri, Shaiman Anwar, Mohammed Boota, Ghulam Shabber, Imran Haider, Tahir Mughal, Amir Hayat, Zahoor Khan, Qadeer Ahmed, Fahad Nawaz, Abdul Shakoor, Sultan Ahmed, CP Rizwan
Nepal
Paras Khadka (captain), Gyanendra Malla, Dipendra Singh Airee, Pradeep Airee, Binod Bhandari, Avinash Bohara, Sundeep Jora, Sompal Kami, Karan KC, Rohit Paudel, Sandeep Lamichhane, Lalit Rajbanshi, Basant Regmi, Pawan Sarraf, Bhim Sharki, Aarif Sheikh
Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.
The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
Getting there
Flydubai flies direct from Dubai to Tbilisi from Dh1,025 return including taxes
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
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