Dubai is always pushing the boundaries when it comes to delivering unique shopping experiences, and a new store in Mall of the Emirates is certainly living up to this reputation. Carrefour City+, launched by Majid Al Futtaim on Monday, is the first cashier-free store in the region.
The store has no checkout counters. Instead, customers use their phones to access the store, and once they pick up what they’re looking for, they can leave. No staff interaction, no queues and no awkward digging around for coins in wallets and purses required.
Payment for the products is done through the MAF Carrefour app, which customers will have to download before they enter. Every item picked up by the store is then automatically added to a digital shopping basket, and the purchase is completed simply by walking out.
You can view the shopping process through this video below.
The store currently stocks more than 1,300 items such as snacks, beverages, packaged food and food-to-go meals, as well as essentials.
How does Carrefour City+ work?
Carrefour City+ uses a series of cameras that are powered by a combination of computer vision and machine learning to follow a shopper’s movement inside the store. These cameras use tracking technology to identify shoppers through their body structure, and do not record any facial recognition or biometric data.
It is all linked to the individual account on the MAF Carrefour app and the cameras help detect when a shopper picks up or puts down a product, so that their virtual baskets are automatically updated. Once the shopper leaves the store, the total amount of their basket is automatically charged to their registered card and a digital receipt is sent through the app.
Majid Al Futtaim has confirmed that staff will be available at the store to help customers find items on the shelves and address queries or concerns. Currently, the store will allow only 10 shoppers in at one time owing to Covid-19 safety regulations. Shoppers who try to generate a QR code to enter the store when it is at its full capacity will be notified by the app and asked to wait until another shopper leaves.
“Carrefour City+ has been designed to make life easier by using technology to remove friction and enhance the retail experience,” says Hani Weiss, chief executive of Majid Al Futtaim Retail. “The store represents a huge leap forwards for retail in the UAE and region as Carrefour continues to innovate to meet the needs of the present whilst anticipating future shopping trends.”
While many stores offer checkout-free or scan-and-go services, this technology may represent the next step in the region's retail shopping experience, given a push for contactless and cashless processes because of the pandemic.
Although this is a first-of-its-kind in the region, cashier-less stores aren't new. Amazon has been leading the fray with a series of automated convenience stores under the Amazon Go brand in the US. It does this by using "Just Walk Out" technology, a series of sensors and cameras to track what products are being removed from shelves, adding them to a virtual shopping trolley and charging customers accordingly. In February 2020, it opened its first full-fledged cashier-less grocery store in Seattle, with the sprawling space selling everything from meat and seafood to household items.
Brands such as Walmart and 7-Eleven have also been testing out the experience.
Carrefour City+ is located on the first floor of Mall of the Emirates, near the Metro station link. It is open daily from 9am to midnight.
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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