With entry rules to the EU set to change for 1.4 billion people, the tourism industry is weighing up the pros and cons of the decision.
Here, The National speaks to travel booking platforms, market research companies and tourism bodies to analyse the move.
Introducing the Etias
UAE passport holders enjoy privileged status when it comes to travel, currently enjoying visa-free access to 179 countries, according to this year’s Henley Passport Index.
But that’s set to change as part of the new rules, which also affect arrivals from the UK and the US.
From mid-2024, non-EU travellers currently exempt from obtaining a visa to visit the Schengen area will have to pay a fee and apply for online travel authorisation before their trip.
Similar to the US's Esta programme, the new European scheme means non-EU travellers will have to fill in a form and pay €7 ($7.80) before entering Europe’s passport-free zone. The online service will apply to travellers between the ages of 18 and 70, and be valid for multiple visits of up to 90 days over a three-year period.
Dubbed the European Travel Information and Authorisation System, or Etias, the European Commission's new e-visa-style system will be required for travel to 30 countries across Europe, including Germany, Switzerland, Greece and France. The full list of countries is available here.
The system is being implemented as part of a broader strategy by the EU to “provide a seamless and digital travel experience, tighten up security and facilitate entry and exit across the region whilst raising much-needed revenue”, explains Caroline Bremner, head of travel research at Euromonitor International.
“The electronic scheme is also an attempt to remove confusion to travellers across the EU and Schengen zone where it is not always clear which countries belong to which,” she tells The National.
Impact on travel too early to call
Travel experts and industry insiders are divided over the effect on tourism and travellers.
Dubai company dnata, part of the Emirates group, says it is "too early for us to comment" at this stage.
Low-cost airline flydubai tells The National it recognises the coming change, but did not elaborate on how this might impact travel between the UAE and European nations.
“Flydubai follows the guidelines outlined by the relevant authorities with regard to the documentation passengers require for travel and we will follow the guidelines as they come into effect,” a representative adds.
However, additional fees and having to plan ahead could put some people off travelling, says Bremner.
“The introduction of the Etias travel authorisation is going to add a new complication to travelling to Europe for the countries that were previously visa-free," she says.
Despite this, the impact will be minimal, she believes.
“The majority of the EU’s visitors are intra-EU visitors," she adds. "Arrivals to Europe are not forecast to see a drop and will continue to grow at 17 per cent in 2024 to 785 million, thanks to Europe’s continuing appeal as a diverse destination for visitors despite challenges such as the war in Ukraine, the cost-of-living crisis and the new travel facilitation requirements.”
Known for its pristine beaches, traditional cuisine and cities filled with art and culture, Spain is a destination that is confident that new travel procedures won't negatively impact inbound travel.
“We don’t expect Etias to have a great impact on travel demand,” Daniel Rosado Bayon, director of Spain Tourism GCC, says. "It’s easy, not expensive and it will help to make the whole process at the border easier.
"This process already exists for other countries, such as the US, Canada or Australia, and it doesn’t deter people from travelling.
“The Arab heritage and the culture we share make Spain a destination that’s close to the hearts of people in the GCC."
He adds: "I don’t think this easy, inexpensive and fast process will get in the way for travellers."
UK to trial similar system for GCC travellers
Industry experts also suggest the scheme could simplify life for travellers.
Currently, many have to wait in long queues during peak travel times at EU border controls. With a pre-approved system in place, these procedures could become smoother and faster.
That’s something that Gavin Landry, international director of VisitBritain, is hoping for ahead of the UK rolling out a similar system later this year.
The UK's Electronic Travel Authorisation will launch in October with travellers from Qatar being the first to access online applications. It will then be rolled out across the GCC and, if deemed successful, the rest of the world.
“Any type of improvement on the border, or improved ways of getting into the country always has positive signs,” Landry says.
“A couple of years ago, when we set up e-gates for certain nationalities coming to the UK, we saw a spike in volume. When things are more seamless and frictionless for the traveller, the traveller responds,” he adds.
While the UK's ETA will be valid for two years, Europe's Etias has a longer validity and is not linked to one particular trip. This could provide travellers with the freedom needed to plan multiple trips to the continent, without worrying about additional paperwork and approval processes each time.
“The Etias lasts for three years and will help to boost short-stay leisure and domestic trips in Europe for those travellers willing to go through the process,” says Bremner, who backs the EU's move.
“With international tourism spending expected to exceed $1 trillion in Europe by 2028, the EU’s desire for a digital and seamless travel facilitation process is likely to pay off.”
Know more about the new Etias programme
First announced in 2016, Etias has been delayed several times, but is currently on track to start next year, although the exact date has yet to be confirmed.
In most cases, approval for travel is expected to be granted within minutes of online application, but travellers are advised to apply as far in advance as possible as some applications may take up to four days to process. Other applicants may also be asked to provide additional information or attend an interview, which could delay approval timing up to 30 days.
Approval is required for travel to 30 countries across Europe. Visitors heading to Ireland – also a member of the EU – do not need to apply for Etias as the country remains exempt, while Cyprus, Bulgaria and Romania – EU members that are not part of the Schengen area – will require the document.
No biometric information will be requested from travellers applying for Etias. Instead, holidaymakers will have to submit personal information, travel plans, details on any criminal convictions and list family ties with any European citizens.
When it launches, Europe's Etias programme will also have an impact on countries' ratings in the Henley Passport Index, which ranks the world’s passports according to the number of destinations holders can access without obtaining a prior visa.
“The introduction of Etias will have a significant effect on the visa-free scores, and hence the ranking, of the Henley Passport Index as our methodology is designed with the lived experience of the traveller in mind,” a representative for Henley & Partners, which compiles the data, says. "So any access that requires some form of pre-departure government approval is a scenario we would not consider to be visa-free."
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 201hp at 5,200rpm
Torque: 320Nm at 1,750-4,000rpm
Transmission: 6-speed auto
Fuel consumption: 8.7L/100km
Price: Dh133,900
On sale: now
KLOPP%20AT%20LIVERPOOL
%3Cp%3EYears%3A%20October%202015%20-%20June%202024%3Cbr%3ETotal%20games%3A%20491%3Cbr%3EWin%20percentage%3A%2060.9%25%3Cbr%3EMajor%20trophies%3A%206%20(Premier%20League%20x%201%2C%20Champions%20League%20x%201%2C%20FA%20Cup%20x%201%2C%20League%20Cup%20x%202%2C%20Fifa%20Club%20World%20Cup%20x1)%3C%2Fp%3E%0A
Fines for littering
In Dubai:
Dh200 for littering or spitting in the Dubai Metro
Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle.
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle
In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches
TO A LAND UNKNOWN
Director: Mahdi Fleifel
Starring: Mahmoud Bakri, Aram Sabbah, Mohammad Alsurafa
Rating: 4.5/5
Gulf Under 19s final
Dubai College A 50-12 Dubai College B
11 cabbie-recommended restaurants and dishes to try in Abu Dhabi
Iqbal Restaurant behind Wendy’s on Hamdan Street for the chicken karahi (Dh14)
Pathemari in Navy Gate for prawn biryani (from Dh12 to Dh35)
Abu Al Nasar near Abu Dhabi Mall, for biryani (from Dh12 to Dh20)
Bonna Annee at Navy Gate for Ethiopian food (the Bonna Annee special costs Dh42 and comes with a mix of six house stews – key wet, minchet abesh, kekel, meser be sega, tibs fir fir and shiro).
Al Habasha in Tanker Mai for Ethiopian food (tibs, a hearty stew with meat, is a popular dish; here it costs Dh36.75 for lamb and beef versions)
Himalayan Restaurant in Mussaffa for Nepalese (the momos and chowmein noodles are best-selling items, and go for between Dh14 and Dh20)
Makalu in Mussaffa for Nepalese (get the chicken curry or chicken fry for Dh11)
Al Shaheen Cafeteria near Guardian Towers for a quick morning bite, especially the egg sandwich in paratha (Dh3.50)
Pinky Food Restaurant in Tanker Mai for tilapia
Tasty Zone for Nepalese-style noodles (Dh15)
Ibrahimi for Pakistani food (a quarter chicken tikka with roti costs Dh16)
The%20specs
%3Cp%3E%3Cstrong%3EPowertrain%3A%20%3C%2Fstrong%3ESingle%20electric%20motor%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E201hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E310Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20auto%0D%3Cbr%3E%3Cstrong%3EBattery%3A%20%3C%2Fstrong%3E53kWh%20lithium-ion%20battery%20pack%20(GS%20base%20model)%3B%2070kWh%20battery%20pack%20(GF)%0D%3Cbr%3E%3Cstrong%3ETouring%20range%3A%20%3C%2Fstrong%3E350km%20(GS)%3B%20480km%20(GF)%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh129%2C900%20(GS)%3B%20Dh149%2C000%20(GF)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
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
Rugby World Cup (all times UAE)
Final: England v South Africa, Saturday, 1pm
BMW%20M4%20Competition
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E3.0%20twin-turbo%20inline%20six-cylinder%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%20eight-speed%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E503hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20600Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20from%20Dh617%2C600%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%0D%3C%2Fp%3E%0A
Volvo ES90 Specs
Engine: Electric single motor (96kW), twin motor (106kW) and twin motor performance (106kW)
Power: 333hp, 449hp, 680hp
Torque: 480Nm, 670Nm, 870Nm
On sale: Later in 2025 or early 2026, depending on region
Price: Exact regional pricing TBA
MATCH INFO
Liverpool 4 (Salah (pen 4, 33', & pen 88', Van Dijk (20')
Leeds United 3 (Harrison 12', Bamford 30', Klich 66')
Man of the match Mohamed Salah (Liverpool)
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
RESULTS
5pm: Maiden (PA) Dh80,000 1,600m
Winner: Raghida, Szczepan Mazur (jockey), Ibrahim Al Hadhrami (trainer)
5.30pm: Maiden (PA) Dh80,000 1,600m
Winner: AF Alareeq, Connor Beasley, Ahmed Al Mehairbi
6pm: Arabian Triple Crown Round-2 Group 3 (PA) Dh300,000 2,200m
Winner: Basmah, Fabrice Veron, Eric Lemartinel
6.30pm: Liwa Oasis Group 2 (PA) Dh300,000 1,400m
Winner: AF Alwajel, Tadhg O’Shea, Ernst Oertel
7pm: Wathba Stallions Cup Handicap (PA) Dh70,000 1,600m
Winner: SS Jalmod, Richard Mullen, Satish Seemar
7.30pm: Handicap (TB) Dh100,000 1,600m
Winner: Trolius, Ryan Powell, Simon Crisford
Other workplace saving schemes
- The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
- Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
- National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
- In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
- Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
MATCH INFO
Rajasthan Royals 158-8 (20 ovs)
Kings XI Punjab 143/7 (20 ovs)
Rajasthan Royals won by 15 runs
The specs: 2018 Volkswagen Teramont
Price, base / as tested Dh137,000 / Dh189,950
Engine 3.6-litre V6
Gearbox Eight-speed automatic
Power 280hp @ 6,200rpm
Torque 360Nm @ 2,750rpm
Fuel economy, combined 11.7L / 100km