The Seychelles will reopen to all travellers, irrespective of vaccination status, on March 25. Courtesy Constance Hotels & Resorts
The Seychelles will reopen to all travellers, irrespective of vaccination status, on March 25. Courtesy Constance Hotels & Resorts
The Seychelles will reopen to all travellers, irrespective of vaccination status, on March 25. Courtesy Constance Hotels & Resorts
The Seychelles will reopen to all travellers, irrespective of vaccination status, on March 25. Courtesy Constance Hotels & Resorts

Emirates adds Maldives and Seychelles flights to its network ahead of UAE spring break


Hayley Skirka
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Emirates is increasing the number of flights it operates to the Maldives and the Seychelles to coincide with the coming UAE spring break.

The Dubai airline will operate more flights to its Indian Ocean destinations ahead of the Easter holidays.

From March 28, Emirates will fly 28 times per week to Male. This is an additional four flights per week on the airline's current schedule. Increased services will run until April 18.

To Mahe, Emirates will operate seven weekly flights, an increase from five. With the island nation reopening to tourists, the airline plans to continue this increased service until October 30.

Flights on sale to the Maldives and Seychelles

The Maldives has been welcoming tourists again since July 2020. Courtesy Cheval Blanc / S.Candito
The Maldives has been welcoming tourists again since July 2020. Courtesy Cheval Blanc / S.Candito

Emirates has flights on sale to select destinations to coincide with the coming school holidays in the UAE.

Schools finish on Thursday, March 25 for either a one-week or two-week spring break.

Until Thursday, March 18, sale fares are available on Emirates flights from Dubai to five destinations, including the Maldives and Seychelles.

Economy fares to the Indian Ocean destinations start at Dh3,495 ($951), and business class fares run from Dh8,555 to Male and Dh9,955 to Mahe.

Other destinations in the sale are Amman, Istanbul and Moscow, with fares applicable for travel until Tuesday, June 15.

Is the Seychelles open for tourists?

All travellers must adhere to public health measures in place on the islands of the Seychelles. Unsplash
All travellers must adhere to public health measures in place on the islands of the Seychelles. Unsplash

Travellers planning to visit the Seychelles do not need to be vaccinated. Tourism authorities confirmed that visitors from across the globe, irrespective of their vaccination status, can fly into the Seychelles from Thursday, March 25. This is an update on previous reports that said only vaccinated travellers would be able to visit the Indian Ocean destination.

Visitors from South Africa are not permitted to enter the Seychelles until further notice.

All travellers must present a negative PCR test taken 72 hours prior to departure and adhere to public health measures in place on the islands. This includes wearing face masks, social distancing and regular sanitisation or hand washing.

There are no quarantine requirements or restrictions on movement once in the Seychelles, and there is no longer a minimum stay required at hotels.

Upon returning to the UAE from the Seychelles, travellers flying in to Abu Dhabi will have to self-isolate for 10 days as the country is not listed on the "green list" that allows people to skip quarantine.

There are no quarantine requirements for those flying into Dubai, although all travellers must show a negative PCR test before flying to the UAE.

In addition to Emirates' new flights, Air Seychelles has also launched direct weekly flights between Dubai and Mahe and Etihad's website lists flights from Abu Dhabi to the Indian Ocean nation available from Thursday, March 25.

Can I visit the Maldives without a Covid-19 vaccination? 

  • An aerial view of the beach villas at Grand Park Kodhipparu. Courtesy Grand Park Kodhipparu
    An aerial view of the beach villas at Grand Park Kodhipparu. Courtesy Grand Park Kodhipparu
  • The resort was designed by HBA. Courtesy Courtesy Grand Park Kodhipparu
    The resort was designed by HBA. Courtesy Courtesy Grand Park Kodhipparu
  • Grand Park Kodhipparu is located 20 minutes from the airport. Courtesy Grand Park Kodhipparu
    Grand Park Kodhipparu is located 20 minutes from the airport. Courtesy Grand Park Kodhipparu
  • Firedoor, Grand Park's fine dining restaurant. Courtesy Grand Park Kodhipparu
    Firedoor, Grand Park's fine dining restaurant. Courtesy Grand Park Kodhipparu
  • Grand Park Kodhipparu offers private dining opportunities on the beach. Courtesy Grand Park Kodhipparu
    Grand Park Kodhipparu offers private dining opportunities on the beach. Courtesy Grand Park Kodhipparu
  • The spa at Grand Park Kodhipparu. Courtesy Grand Park Kodhipparu
    The spa at Grand Park Kodhipparu. Courtesy Grand Park Kodhipparu
  • The overwater villas at Sheraton Full Moon Resort & Spa. Courtesy Sheraton Full Moon Resort & Spa.
    The overwater villas at Sheraton Full Moon Resort & Spa. Courtesy Sheraton Full Moon Resort & Spa.
  • A beachfront cottage at Sheraton Full Moon Resort & Spa. Courtesy Sheraton Full Moon Resort & Spa
    A beachfront cottage at Sheraton Full Moon Resort & Spa. Courtesy Sheraton Full Moon Resort & Spa
  • The path to the Sheraton's Shine Spa. Courtesy Sheraton Maldives Full Moon Resort & Spa
    The path to the Sheraton's Shine Spa. Courtesy Sheraton Maldives Full Moon Resort & Spa
  • An overwater villa at Sheraton Full Moon Resort & Spa. Courtesy Sheraton Full Moon Resort & Spa
    An overwater villa at Sheraton Full Moon Resort & Spa. Courtesy Sheraton Full Moon Resort & Spa
  • The Sheraton Maldives Full Moon Resort & Spa is home to a mature orchid garden. Courtesy Selina Denman
    The Sheraton Maldives Full Moon Resort & Spa is home to a mature orchid garden. Courtesy Selina Denman
  • Coral restoration at Sheraton Full Moon Resort & Spa. Courtesy Sheraton Full Moon Resort & Spa.
    Coral restoration at Sheraton Full Moon Resort & Spa. Courtesy Sheraton Full Moon Resort & Spa.

The Maldives has been open to tourists since July 2020.

Travellers do not need to be vaccinated to visit the Maldives, but must present a negative Covid-19 PCR test result that has been conducted within 96 hours prior to departure. An online Immigration and Health self‑declaration form must also be filled out 24 hours before arriving in Male.

With its one resort per island set-up, the Maldives makes a socially-distanced stay relatively easy.

The island nation was previously on Abu Dhabi's "green list", but has since been removed, meaning travellers returning from the Maldives to the capital must quarantine. Those flying into Dubai do not face isolation, but travellers must show a negative PCR test before travelling back to the UAE.

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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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