Kieran Fitzgerald is the Regional Director of Middle East for Bord Bia – The Irish Food Board
December 15, 2021
People across the UAE have increasingly been making healthier choices when it comes to their food. Whether at home or when eating out, this shift in behaviour towards eating healthier, more natural food, and being more mindful of what is on the plate was especially prominent during the early days of Covid-19.
The pandemic opened the eyes of many in terms of making conscious choices, including maintaining a nutritious diet. Early on the pandemic, during the global lockdowns, and as seen even here in the UAE, people started to cook at home more often. This led to more people following recipes, looking for ingredients and becoming much more focused on the quality and benefits of the food that they were eating.
It is hardly surprising that this increased focus on nutrition came at a time when everyone had a heightened mindfulness of their own personal health. But even apart from this trend, consumers have for some years now been placing importance on how their food is produced.
When the lockdowns eased and as a relatively more normal way of life returned, there was a key question facing the food producing industry: are these food consumption behaviour changes here to stay, or will people fall back to old habits?
UAE consumers are heavily influenced by the health aspects of sustainability
In exploring this further, Bord Bia, the Irish food Board, this year conducted a global survey of 11,187 thought leaders’, consumers’ and trade buyers’ attitudes to sustainability, including 514 participants from the UAE.
And the results from the UAE were revealed shifts in attitudes of consumers. There was enthusiasm for sustainability in the UAE, with a growing focus on healthier food choices; 84 per cent of those surveyed said they tried to limit their consumption of artificial additives last year, which is significantly higherthan the global average of 75 per cent.
We found that, when it came to food and drink choices, UAE consumers are heavily influenced by the health aspects of sustainability. Nearly 60 per cent said the naturalness of the product influenced their grocery-buying choices, the highest of all markets surveyed. And it is important for people in the food producing industry to understand why people feel sustainability is essential to purchasing decisions.
In the UAE, we found that this behavioural shift is strongly linked to a desire for better health and well-being. The survey also showed that nutrition and quality of produce are on the top of people’s minds. This will be music to the ears of the food producers back in Ireland, who export a range of food and beverages to the UAE.
With a shift in priorities of consumers, Ireland has an advantage, thanks to its sustainable food system. By collaborating with over 55,000 farms and 324 leading Irish food and drink companies, the Irish sustainability programme, Origin Green, is helping the industry meet the evolving needs of customers across the world, including here in the UAE.
For the food producing industry, it is important to plan the best approach to meet changing priorities and demands of buyers and consumers to ensure they remain competitive.
The topic of sustainability is a high priority for food producers, who are already working hard to revise working practices and deliver greater sustainability gains. A greater effort, however, is required to deliver against a challenging climate agenda. Doing nothing around sustainability is no longer an option. Companies need to be mindful of the needs of the more attentive, aware and conscious consumers who are demanding action.
Therefore, there is a strong imperative for organisations to integrate sustainability into their business strategies and pay attention to their eco-scores and carbon numbers.
As we see from the shift in consumer attitudes to food consumption in the UAE, buying higher quality produce that is natural and high in health benefits – besides being produced sustainably – is an opportunity for the food industry to meet those expectations.
Brief scoreline:
Manchester United 2
Rashford 28', Martial 72'
Watford 1
Doucoure 90'
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
MATCH INFO
Uefa Champions League, last 16, first leg
Ajax v Real Madrid, midnight (Thursday), BeIN Sports
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Avoid suspicious social media ads promoting fraudulent schemes.
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Critically assess whether a project’s promises or returns seem too good to be true.
Only use reputable platforms that have a track record of strong regulatory compliance.
Store funds in hardware wallets as opposed to online exchanges.
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Global state-owned investor ranking by size
1.
United States
2.
China
3.
UAE
4.
Japan
5
Norway
6.
Canada
7.
Singapore
8.
Australia
9.
Saudi Arabia
10.
South Korea
MATCH INFO
Rugby World Cup (all times UAE)
Final: England v South Africa, Saturday, 1pm
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
2011 – lost to Uruguay on penalties in the quarter-finals
2015 – lost to Chile on penalties in the final
2016 – lost to Chile on penalties in the final
Where to buy art books in the UAE
There are a number of speciality art bookshops in the UAE.
In Dubai, The Lighthouse at Dubai Design District has a wonderfully curated selection of art and design books. Alserkal Avenue runs a pop-up shop at their A4 space, and host the art-book fair Fully Booked during Art Week in March. The Third Line, also in Alserkal Avenue, has a strong book-publishing arm and sells copies at its gallery. Kinokuniya, at Dubai Mall, has some good offerings within its broad selection, and you never know what you will find at the House of Prose in Jumeirah. Finally, all of Gulf Photo Plus’s photo books are available for sale at their show.
In Abu Dhabi, Louvre Abu Dhabi has a beautiful selection of catalogues and art books, and Magrudy’s – across the Emirates, but particularly at their NYU Abu Dhabi site – has a great selection in art, fiction and cultural theory.
In Sharjah, the Sharjah Art Museum sells catalogues and art books at its museum shop, and the Sharjah Art Foundation has a bookshop that offers reads on art, theory and cultural history.
