Saudi Arabia manager Herve Renard says his team are not getting carried away with their opening Fifa World Cup win against Argentina as they get set to face Poland on Saturday.
The Gulf side, the second-lowest ranked team at the Qatar tournament, began their Group C campaign on Tuesday by upsetting the Copa America champions, the world’s No 3 team. Saudi sit at No 51.
In winning 2-1, where they rebounded from going a goal down to Lionel Messi's penalty, Saudi secured one of the greatest shocks in World Cup history.
On Saturday, should they defeat Poland at Education City Stadium, Renard’s men will book a place in the knockout stages for only the second time in history.
"The only good thing at the end of this stage is to finish No 1 or 2, so whatever happens, the most important thing is to be qualified for the next round," Renard told reporters.
"At the moment we are concentrating and nothing changes. We are still the lowest team in the group in terms of Fifa ranking and experience.
"Nothing changes in our mind. We know where we're coming from and we're keeping our humility. We know without that we won't be able to play a very good game tomorrow."
Late on Thursday, the Saudi national team social media account posted a video highlighting the Argentina win, which included footage of Renard's stirring half-time team talk.
Yet the Frenchman, who led both Zambia and Ivory Coast to Africa Cup of Nations success and coached Morocco at Russia 2018, downplayed the impact of the speech.
"It works this time; sometimes you do the same and it doesn't work," Renard said. "I need to push my players. If I don't like things then I need to tell them.
"When you compete with the best players in the world. Messi, Lautaro Martinez, [Angel] Di Maria in the first game, players are always motivated."
Renard, 54, confirmed that full-back Yasser Al Shahrani had surgery on his pancreas on Thursday having sustained serious injury when he collided with Saudi goalkeeper Mohammed Al Owais on Tuesday.
The Al Hilal left-back, an integral member of the squad, is still to have further surgery on facial injuries. He was transferred following the Argentina match from Doha to Riyadh.
"Yasser is someone really important for us," Renard said. "We are missing him, we think about him, and we’ll fight for him."
Renard will also be without captain Salman Al Faraj. The midfielder, coming into the tournament with a shoulder injury, was taken off shortly before half-time on Tuesday, with his manager not expecting him to feature again this World Cup.
“For sure he won’t be there,” Renard said. “I think it will be even difficult for him to play some more games in this World Cup tournament.
“Unfortunately for us it’s our leader and our captain and a very good player for us and Al Hilal. Like Yasser Al Shahrani, they were always in our first XI so it’s a big loss. It happens for players at this World Cup. Yesterday it happened to Neymar… this is part of football.
“We have to manage without them. We will have Salem Al Dawsari as captain. He’s a very good player, he will be a very good captain again. We have to continue our dream, this is the most important tomorrow.”
Contesting their sixth World Cup, Saudi have made the knockouts only once before, on tournament debut in 1994.
Striker Saleh Al Shehri, who scored the equaliser against Argentina, said: "After this first game we have thought long and hard about how to go beyond this group stage.
"But we still have two games to go and we're not there yet.
“If anyone underestimates anyone else that's a problem for them. We have confidence in ourselves and I think we can pull it off."
RESULTS
5pm Maiden (PA) Dh80,000 (Turf) 1,600m
Winner Thabet Al Reef, Bernardo Pinheiro (jockey), Abdallah Al Hammadi (trainer)
5.30pm Handicap (PA) Dh80,000 (T) 1,600m
Winner Blue Diamond, Pat Cosgrave, Abdallah Al Hammadi
6pm Arabian Triple Crown Round-1 Listed (PA) Dh230,000 (T) 1,600m
Winner Hameem, Adrie de Vries, Abdallah Al Hammadi
6.30pm Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,400m
Winner Shoja’A Muscat, Szczepan Mazur, Ibrahim Al Hadhrami
7pm Maiden (PA) Dh80,000 (T) 1,200m
Winner Heros De Lagarde, Szczepan Mazur, Ibrahim Al Hadhrami
7.30pm Handicap (TB) Dh100,000 (T) 2,400m
Winner Good Tidings, Antonio Fresu, Musabah Al Muhairi
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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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