Al Orooba relegated from Adnoc Pro League on final day

Al Orooba were relegated from the Adnoc Pro League following their 2-1 defeat to Al Dhafra in heir final game of the season on Wednesday.

Needing a win at the Hamdan bin Zayed Stadium to survive the drop, Al Orooba celebrated an early goal through Mohammed Khalfan, who headed home a Gianluca Muniz cross on 15 minutes.

Al Orooba’s joy was short lived though as Waleed Ambar equalised. Their task was made more difficult after Cameroonian midfielder Appolinaire Kack was given the marching orders for a foul on Guilherme Vieira shortly before half time.

Reduced to 10 men, Al Orooba made a valiant attempt to regain the lead but Dhafra kept their cool and Suhail Al Mansoori’s rounded off the game with a curling left footer a minute from time to seal the win.

Al Orooba joined Emirates in being relegated from the top flight.

Meanwhile, Al Wahda’s hopes of finishing second to champions Al Ain ended in disappointment after the Abu Dhabi club they were held by Al Nasr 2-2 at the Al Nahyan Stadium.

Nasr took the lead through Diaa Sabia three minutes into the second half. The Israel winger picked up a pass from Mehdi Abeid, worked the ball inside the area before coolly slotting it past goalkeeper Rashed Ali.

Omar Khrbin restored parity when he stepped forward to score from the spot after Abdulla Al Balooshi brought down Rayane Benssy on 54 minutes.

It didn't take long for the visitors to regain the lead when their Portuguese midfielder Toze floated a cross into the penalty area for Glauber Lima to head home.

It looked as though Nasr had done enough to return with full points until Ismail Matar struck the equaliser deep into injury time. The Wahda captain found the back of the net when he connected with Ruben Filipe's superb cross with a powerful header.

The Abu Dhabi side ended their league campaign on 53 points, a point behind the second placed Sharjah.

Al Wasl ended their campaign on a high with a 2-1 victory over Al Jazira at the Zabeel Stadium.

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

Al Orooba relegated from Adnoc Pro League on final day

Al Wahda finish third after draw with Al Nasr as Sharjah take second place

Ten tax points to be aware of in 2026