More than a million World Cup fans are preparing to visit the Gulf to watch the month-long World Cup in Qatar from November.
As the first World Cup to be staged in the Middle East, social norms and religious practices are likely to be different from those experienced at some previous tournaments.
Fan festivals
When the opening match kicks-off in Doha, Al Bidda Park, at the heart of the city near the Corniche, will become a meeting place for supporters throughout the tournament.
Matches will also be screened at other fan sites, at Qetaifan Island North, where a beach festival is planned with concerts, activities, food and drink outlets, on Al Maha Island in Lusail, and at the Al Maha Arena, which will host live concerts.
Those who have booked accommodation at the official fan villages on the outskirts of Doha can visit the Fan Village Cabins Free Zone, where games will be shown live.
Free travel is being provided on the Doha Metro system, with access granted with the Hayya card that accompanies a World Cup match ticket.
All eight stadiums hosting 64 matches are within an hour's drive of central Doha.
Hayya card
Visitors must apply for a Hayya card, the fan ID that offers free public transport around Doha and acts as an entry visa into the country.
The Supreme Committee for Delivery & Legacy opened a special service centre for Hayya card holders to support fans at the Ali bin Hamad Al Attiyah Arena.
Fans can collect a physical copy of their digital Hayya card, in case they want to use transport services or fan zones and do not have a mobile phone.
The centre will be open from 10am to 10pm every day except Fridays, when opening hours are 2pm until 10pm until December 23.
Alcohol
Alcohol is served in licensed restaurants and in many hotels across the country, and it will also be made available in fan zones at certain times, organisers said.
Alcohol sales in fan zones may be less expensive than in hotels and will probably involve exchanging local currency for tokens that can be used to purchase beverages.
Bringing alcohol into the country is forbidden.
Only residents are allowed to purchase alcohol from specialist outlets for home consumption, so drinking away from official venues will be off-limits for fans.
Covid-19
A vaccine is not mandatory to visit Qatar, but anyone attending the World Cup aged six or above is required to present a negative coronavirus test on arrival at the airport before departure.
A PCR test result must be no more 48 hours old before departure or if taking an official negative Rapid Antigen Test, the result must be received no more than 24 hours before departure time.
Self-tests will not be accepted.
Fans should ensure their travel insurance covers any enforced stays in a hotel, a requirement if you test positive while in Qatar.
World Cup visitors to Qatar who hold Hayya cards are excluded from the pre-entry online registration requirement on the Qatari government’s Ehteraz website for residents and GCC citizens.
As with in the UAE, masks are only required on public transport and on healthcare premises.
Clothing
Respecting local norms could be one of the greatest challenges for the huge numbers visiting Qatar during the World Cup.
Swimwear is allowed on hotel beaches and swimming pools, but visitors will be expected to cover shoulders and knees when visiting public places such as museums and government buildings.
The removal of shirts is prohibited inside stadiums, while the much publicised air-conditioned stadiums are designed to maintain a pleasant temperature for spectators.
Outside, the average temperature for November is around 26ºC, but it could get as warm as the mid-30s.
Public displays of affection
The organising committee has asked visitors during the World Cup to limit public displays of affection.
Qatari law prohibits cohabitation of unmarried couples, but authorities have confirmed that during the tournament, unmarried friends of different genders or couples can share the same room without penalty.
Photography
With hordes of fans sharing their experiences on social media, enforcing Qatar’s strict rules on privacy and photography could be a challenge.
Organisers called on fans to exercise “common courtesy” and ask for permission before photographing or filming others.
Fans should be aware that taking pictures of government buildings such as offices, military camps or industrial areas is strictly prohibited.
E-cigarettes
Qatar’s Ministry of Public Health ordered an outright ban on sales of vapes in 2014.
Hamad International Airport's customs department was also advised not to allow e-cigarettes into the country, with the same instruction observed at Qatar’s port and land borders.
Despite this, there remains a large community that regularly uses e-cigarettes without penalty, so there may be some lenience on the matter.
However, it will not be possible to legally purchase vaping refills and associated products while in Qatar.
Working week
Qatar starts its working week on a Sunday, with a weekend of Friday and Saturday.
Expect some services to operate reduced hours on a Friday, which is a holy day. This includes banks and some shops.
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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