• A Bahraini man holding Saudi and Bahraini national flags welcomes Saudis as they enter Bahrain on the King Fahd Causeway after Saudi Arabia lifted a 14-month-long travel ban on its citizens on May 17, 2021. Reuters
    A Bahraini man holding Saudi and Bahraini national flags welcomes Saudis as they enter Bahrain on the King Fahd Causeway after Saudi Arabia lifted a 14-month-long travel ban on its citizens on May 17, 2021. Reuters
  • A traveller from Saudi Arabia shows his vaccination certificate on his smart phone at the Bahraini immigration checkpoint on the King Fahd Causeway connecting the two countries. Reuters
    A traveller from Saudi Arabia shows his vaccination certificate on his smart phone at the Bahraini immigration checkpoint on the King Fahd Causeway connecting the two countries. Reuters
  • A Saudi national shows his vaccination certificate on his smart phone as he enters Bahrain. Reuters
    A Saudi national shows his vaccination certificate on his smart phone as he enters Bahrain. Reuters
  • A traveller checks in at the King Khalid International Airport in Riyadh after Saudi authorities lifted a lengthy travel ban to curb coronavirus infections. Reuters
    A traveller checks in at the King Khalid International Airport in Riyadh after Saudi authorities lifted a lengthy travel ban to curb coronavirus infections. Reuters
  • Cars wait in line to enter Bahrain from Saudi Arabia on the King Fahd Causeway after Saudi citizens were allowed to travel outside the kingdom for the first time in 14 months. Reuters
    Cars wait in line to enter Bahrain from Saudi Arabia on the King Fahd Causeway after Saudi citizens were allowed to travel outside the kingdom for the first time in 14 months. Reuters
  • A traveller pushes his luggage at the King Khalid International Airport as Saudis were allowed to travel abroad once again. Reuters
    A traveller pushes his luggage at the King Khalid International Airport as Saudis were allowed to travel abroad once again. Reuters
  • A Saudi woman scans her documents at the digital immigration gate at the King Khalid International Airport in Riyadh. Reuters
    A Saudi woman scans her documents at the digital immigration gate at the King Khalid International Airport in Riyadh. Reuters
  • Travellers maintain social distancing as they wait to check-in their baggage at the King Khalid International Airport in Riyadh, Saudi Arabia. Reuters
    Travellers maintain social distancing as they wait to check-in their baggage at the King Khalid International Airport in Riyadh, Saudi Arabia. Reuters
  • A traveller has his passport checked at an immigration counter at the King Khalid International Airport in Riyadh after Saudi Arabia lifted a travel ban on its citizens. Reuters
    A traveller has his passport checked at an immigration counter at the King Khalid International Airport in Riyadh after Saudi Arabia lifted a travel ban on its citizens. Reuters
  • A Saudi woman walks with her luggage as she arrives at the King Khalid International Airport in Riyadh. Reuters
    A Saudi woman walks with her luggage as she arrives at the King Khalid International Airport in Riyadh. Reuters

Saudis rush to take advantage as travel ban is lifted


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Saudi citizens thronged airports and the causeway to Bahrain on Monday after authorities lifted a ban on international travel imposed last year to contain coronavirus infections in the kingdom.

Many Saudis opted to drive to Bahrain, creating long lines of vehicles at the immigration checkpoints on the King Fahd Causeway where they were required to show proof of their health status before entering.

Authorities said all adults who have received both doses of the vaccine, or one dose at least 14 days before the date of departure, as well as those who have recovered from Covid-19 in the past six months, can come and go from the kingdom by air, land and sea.

Saudis who are under 18 are allowed to travel as well, although travellers to Bahrain must be over 18, according to an update reported by the official Saudi Press Agency on Monday, citing an interior ministry official.

The travel ban remains in place for Libya, Syria, Lebanon, Yemen, Iran, Turkey, Armenia, Somalia, Democratic Congo, Afghanistan, Venezuela, Belarus, India and "any other country that is yet to control the pandemic" or where variants of the coronavirus are prevalent, the official told SPA.

The kingdom closed its borders in March 2020, allowing only those with special permits were allowed to enter or leave.

Saudis were jubilant as the end of the ban approached.

“I can’t wait to board a plane and go to my first destination,” said Yousef Al Sudais, a travel influencer.

Mr Al Sudais, 34, said the end of the ban made it feel as though he was travelling for the first time again.

"Even though I'm used to travelling a lot – because it is my job – this time feels different. I'm so excited I don't think I will sleep till my flight,' he said.

"I keep checking my bags and documents to see if I missed anything.”

Mr Al Sudais said he visited 25 countries in 2019, but only six in 2020 before the travel ban came into effect.

He said he was so excited about travelling again that he had decided not to book a return flight. "It is an open-ended trip," he said.

Mr Al Sudais plans to go to all of the countries that are open to tourists, including the UAE: “My first destination will be the Maldives, then Dubai, then Cyprus.”

The travel influencer said that people like him had a duty to show others how tourism and travel are possible despite the pandemic.

"I feel it is a responsibility for us travel bloggers to show how things are on the ground – what measures are in place in each country, and what the travel experience is like during this period."

Khalid Al Awaad also made plans to travel as soon as the ban ended. The 26-year-old is going to his favourite city, Dubai.

"The last destination I was in during March 2020 was actually Dubai,” he said. “I was supposed to stay for a week, then they announced the closure of the border and my six-day trip was shortened to two days. I'm going now to make up for last year.”

  • An Indian relative sits with a patient being treated for the coronavirus in the emergency ward at the BDM Government Hospital, which is currently treating 50 coronavirus cases across three wards designated for covid patients in Kotputli, Jaipur District, Rajasthan, India. Getty Images
    An Indian relative sits with a patient being treated for the coronavirus in the emergency ward at the BDM Government Hospital, which is currently treating 50 coronavirus cases across three wards designated for covid patients in Kotputli, Jaipur District, Rajasthan, India. Getty Images
  • Men sit on a handcart along a street during a government imposed travel restrictions and weekend lockdown to curb the spread of Covid-19 coronavirus in Colombo. AFP
    Men sit on a handcart along a street during a government imposed travel restrictions and weekend lockdown to curb the spread of Covid-19 coronavirus in Colombo. AFP
  • Healthcare workers navigate flooded streets to reach residents in order to vaccinate with the Sinovac COVID-19 vaccine, in Anama, Amazonas state, Brazil. AP Photo
    Healthcare workers navigate flooded streets to reach residents in order to vaccinate with the Sinovac COVID-19 vaccine, in Anama, Amazonas state, Brazil. AP Photo
  • Relatives carry a dead body past shallow graves covered with saffron clothes of suspected Covid-19 coronavirus vicitims near a cremation ground on the banks of the Ganges River in Shringverpur village, around 40 Km from Allahabad. AFP
    Relatives carry a dead body past shallow graves covered with saffron clothes of suspected Covid-19 coronavirus vicitims near a cremation ground on the banks of the Ganges River in Shringverpur village, around 40 Km from Allahabad. AFP
  • People take photos as the Christ the Redeemer statue is seen with the message "Vaccine Saves" projected, to make the population aware of the importance of the coronavirus disease vaccine, promoted by the United Vaccine Movement, in Rio de Janeiro. Reuters
    People take photos as the Christ the Redeemer statue is seen with the message "Vaccine Saves" projected, to make the population aware of the importance of the coronavirus disease vaccine, promoted by the United Vaccine Movement, in Rio de Janeiro. Reuters
  • Soldiers disinfect Wanhua district, an area that has one of the most cases of coronavirus disease in the city, in Taipei, Taiwan. Reuters
    Soldiers disinfect Wanhua district, an area that has one of the most cases of coronavirus disease in the city, in Taipei, Taiwan. Reuters
  • Pupils undergo salivary swabs, at the primary school of Travagliato, near Brescia, Italy. These salivary swab tests are like a lollipop candy to hold in the mouth for a minute, and the exam is done. This is the new salivary test to identify the infection from Covid-19. EPA
    Pupils undergo salivary swabs, at the primary school of Travagliato, near Brescia, Italy. These salivary swab tests are like a lollipop candy to hold in the mouth for a minute, and the exam is done. This is the new salivary test to identify the infection from Covid-19. EPA
  • People queue to buy takeaway meals, as tables and chairs are cordoned off to prevent people from dining, at a hawker food centre in Singapore, on the first day of increased restrictions over concerns in a rise in the number of Covid-19 coronavirus cases. AFP
    People queue to buy takeaway meals, as tables and chairs are cordoned off to prevent people from dining, at a hawker food centre in Singapore, on the first day of increased restrictions over concerns in a rise in the number of Covid-19 coronavirus cases. AFP
  • Police officers evict groups of more than six people at Barceloneta beach, as the state of emergency decreed by the Spanish Government to prevent the spread of the coronavirus was lifted a week ago in Barcelona, Spain. Reuters
    Police officers evict groups of more than six people at Barceloneta beach, as the state of emergency decreed by the Spanish Government to prevent the spread of the coronavirus was lifted a week ago in Barcelona, Spain. Reuters

Although Mr Al Awaad is excited, he still has some concerns.

"I have got to say it is a risk to travel now, and I do have some concerns, but I took both shots of the vaccine and I will take all the measures to stay safe, and I advise everyone to do the same.”

For many people, the end of the travel ban means they can visit family living abroad for the first time in more than a year.

Doha Khalid, 59, will also be among the first to travel. She is heading to UAE on Friday to see her daughter and three grandchildren who live in Dubai.

"This is the longest period that I haven't seen the kids for, I miss them so much," she said.

Some 385 international flights are scheduled to depart from nine airports across the kingdom on Monday. The first flight to leave King Khalid International Airport in Riyadh was bound for Sarajevo, SPA reported.

"All measures are in place to assure the traveller's safety at the airports," the Saudi General Authority of Civil Aviation spokesperson Ibrahim Alrwosa told The National.

International flights can now take off from Saudi Arabia. Wikimedia
International flights can now take off from Saudi Arabia. Wikimedia

“Social-distancing measures will be actively in place at all airports, and only those that have Tawakkalna app will be allowed in the airport," he added, referring to a government app used to access public places during the pandemic.

Before departure, the national airline Saudia requires travellers to obtain a negative PCR test result certificate from an accredited Covid-19 testing centre in the country.

Laboratories licensed to issue certificates for travel purposes are listed on the Public Health Authority (Weqaya) website, with more details available through the 937 helpline.

Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.

Based: Riyadh

Offices: UAE, Vietnam and Germany

Founded: September, 2020

Number of employees: 70

Sector: FinTech, online payment solutions

Funding to date: $116m in two funding rounds  

Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices

COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
THE BIO

Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.

Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.

Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.

Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.

 

 

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