Dubai has recently changed travel restrictions within the emirate, and as part of the new guidelines, restaurants and cafes are allowed to open up once more.
However, that’s no reason to throw caution to the wind. There are still restrictions and measures in place to keep both customers and staff safe.
Here are some things to keep in mind when planning a meal out ...
1. Make a reservation in advance
As part of the guidelines, restaurants and cafes can only fill 30 per cent of the outlet’s capacity. In light of this, restaurants have put reservation policies in place to prevent overcrowding.
If you are planning to head to a venue, call in advance to secure your spot. This will also give you the chance to confirm that the restaurant is accepting customers – many are still closed or operating under different timings due to Ramadan.
2. Wear a mask
Face masks may not be associated with dining, but they are still an absolute must whenever you are leaving the house. According to the guidelines set by Dubai’s Supreme Committee of Crisis and Disaster Management, those not wearing a face mask will be subject to a fine of Dh1,000.
The National spoke to three restaurants, and they all said that once someone is safely seated within the restaurant, they can take the mask off while eating, but only while ensuring they are following social distancing protocol.
This includes staying two metres away from people who you didn't enter the restaurant with (and you should only be sharing dining tables with people from your family, or from the same household 'bubble').
3. Touch as few surfaces as possible
Minimise physical contact wherever possible – an example would be opening doors using your feet or with your hand covered.
Reya S of Vego Cafe recommends customers look at menus of restaurants online and decide what they want to eat beforehand so that they don't have to browse through physical menus.
“Some restaurants are introducing contactless menus to minimise the need for menu books,” she adds. Also, pay the bill using a card with paywave capabilities, not cash.
4. Other changes to expect
According to the new guidelines, only single-use cutlery can be used in restaurants and cafes; staff should wear masks; buffets and shisha are not allowed and restaurants are also checking the temperature of guests coming in.
5. Be respectful of Ramadan
This is a special time for Muslims in the region as they will be fasting throughout the day.
Remember, if you are dining out during the day, ensure any leftovers are not taken out of containers or consumed when out in public.
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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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