• A medical worker walks with a pack of Russia's Sputnik V vaccine for Covid-19 at a clinic in the city of Blida. AFP
    A medical worker walks with a pack of Russia's Sputnik V vaccine for Covid-19 at a clinic in the city of Blida. AFP
  • A vial of Russia's Sputnik V vaccine for Covid-19 is shown before being administered for the first time to people at a clinic in the city of Blida in Algeria. AFP
    A vial of Russia's Sputnik V vaccine for Covid-19 is shown before being administered for the first time to people at a clinic in the city of Blida in Algeria. AFP
  • A pack of Russia's Sputnik V vaccine for Covid-19. AFP
    A pack of Russia's Sputnik V vaccine for Covid-19. AFP
  • A medical worker administers a dose of Russia's Sputnik V vaccine on a man at a clinic in the city of Blida. AFP
    A medical worker administers a dose of Russia's Sputnik V vaccine on a man at a clinic in the city of Blida. AFP
  • A man receives an injection with Sputnik V vaccine against Covid-19. Reuters
    A man receives an injection with Sputnik V vaccine against Covid-19. Reuters
  • A medical worker administers a dose of Russia's Sputnik V vaccine for Covid-19. AFP
    A medical worker administers a dose of Russia's Sputnik V vaccine for Covid-19. AFP
  • A man receives an injection with Sputnik V vaccine against Covid-19. Reuters
    A man receives an injection with Sputnik V vaccine against Covid-19. Reuters

Algeria launches first phase of coronavirus vaccination campaign


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Algeria launched its coronavirus vaccination campaign starting in the northern city of Blida, the epicentre of the country's Covid-19 outbreak in March 2020.

Algiers said it had received a first shipment of the Russian Sputnik V vaccine on Friday, having announced in late December it had ordered 500,000 doses from its long-time ally Moscow.

Health Minister Abderrahmane Benbouzid said the country was working to acquire sufficient vaccine doses to immunise all of Algeria's 44 million people, the official APS news agency reported on Saturday.

The vaccination campaign will be carried out in "phases" across all regions, "without exception", he said, cited by APS.

Some 8,000 health centres have been mobilised to roll out vaccinations, starting with medical workers, the elderly and people with chronic health conditions.

From Sunday, security and civil protection personnel, workers in the education sector, religious leaders, politicians and journalists will also start to receive the jab.

The campaign kicked off at a clinic in Blida province, which was hard hit by the virus after Algeria's first infection was recorded there in a citizen travelling from France.

The country has since recorded 2,888 deaths from Covid-19, as well as over 107,000 infections — including President Abdelmadjid Tebboune, who was hospitalised in Germany for two months from late October after contracting the disease.

Algeria is also expecting a first shipment of the vaccine developed by Anglo-Swedish pharmaceutical giant AstraZeneca on Sunday, and has also procured doses of vaccines from China and India, according to Communications Minister Ammar Belhimer.

Authorities on Saturday also decided to ease coronavirus measures by lifting a curfew in 10 provinces.

However, in 19 provinces, a curfew between 8 pm and 5 am remained in force, with markets, sports halls and recreation centres closed.

Algeria, the largest country in North Africa, closed its borders on March 17 and has yet to reopen them.

Know before you go
  • Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
  • If you’re driving, make sure your insurance covers Oman.
  • By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
  • Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
  • Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

 

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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