Morocco has reopened its borders to international visitors, but tourists from 74 countries, including the UAE, will need to self-isolate on arrival. Courtesy Paul Macallan
Morocco has reopened its borders to international visitors, but tourists from 74 countries, including the UAE, will need to self-isolate on arrival. Courtesy Paul Macallan
Morocco has reopened its borders to international visitors, but tourists from 74 countries, including the UAE, will need to self-isolate on arrival. Courtesy Paul Macallan
Morocco has reopened its borders to international visitors, but tourists from 74 countries, including the UAE, will need to self-isolate on arrival. Courtesy Paul Macallan

Morocco introduces quarantine restrictions for UAE travellers


Selina Denman
  • English
  • Arabic

Morocco reopened its borders to international flights on Tuesday, but has introduced strict entry restrictions.

The government of Morocco has divided countries into two categories: list A and list B. Visitors from countries on list A are not required to self-isolate on arrival. They are only required to show proof that they have been fully vaccinated, or present a negative PCR test taken less that 48 hours before their arrival in Morocco. Children under the age of 11 are exempt from these requirements.

List A includes all member states of the UN, barring a number of exceptions, including the UAE, Oman, Bahrain and Kuwait.

List B features 74 countries, including those Gulf nations above, that have been identified “following studies established by the scientific committee of the Ministry of Health to evaluate the epidemiological situation of each country”, according to the Moroccan Tourism Board.

The country's cafes, restaurants and resorts are fully operational. Despina Galani / Unsplash
The country's cafes, restaurants and resorts are fully operational. Despina Galani / Unsplash

Tourists coming from countries on list B must obtain an "exceptional travel authorisation" beforehand. Upon arrival, they must also present a negative PCR test conducted within 48 hours of the date of entry and undergo a mandatory 10-day isolation, in an approved hotel, at their own expense. Authorisation is not required for Moroccan citizens travelling from the countries listed.

The opening of the country’s borders will be a gradual process, according to the authorities, and the list will be updated every two weeks.

At present, cafes and restaurants in Morocco are open, but masks must be worn while moving about. Temperature checks will be undertaken at the entrance of these establishments, and separate entry and exit routes are provided. Beaches, resorts, wellness centres, cinemas, theatres, parks, playgrounds, museums and cultural sites are also operational, but social distancing is recommended and masks are mandatory in common areas.

Etihad has provided the following update for travellers who had planned to fly to Morocco: “We are aware of the recent development regarding the introduction of quarantine by the authorities of Morocco effective from Tuesday, June 15.

"Whilst we are awaiting more information, this change means that all guests will need to quarantine for 10 days on arrival in an approved hotel at their own expense."

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

The specs

Engine: 5.2-litre V10

Power: 640hp at 8,000rpm

Torque: 565Nm at 6,500rpm

Transmission: 7-speed dual-clutch auto

Price: From Dh1 million

On sale: Q3 or Q4 2022 

The specs

Engine: Four electric motors, one at each wheel

Power: 579hp

Torque: 859Nm

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Price: From Dh825,900

On sale: Now

Difference between fractional ownership and timeshare

Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.

The specs

Engine: 3.8-litre, twin-turbo V8

Transmission: eight-speed automatic

Power: 582bhp

Torque: 730Nm

Price: Dh649,000

On sale: now  

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Name: Marie Byrne

Nationality: Irish

Favourite film: The Shawshank Redemption

Book: Seagull by Jonathan Livingston

Life lesson: A person is not old until regret takes the place of their dreams

Test

Director: S Sashikanth

Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan

Star rating: 2/5

White hydrogen: Naturally occurring hydrogenChromite: Hard, metallic mineral containing iron oxide and chromium oxideUltramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica contentOphiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on landOlivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour

FFP EXPLAINED

What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.

What the rules dictate? 
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.

What are the penalties? 
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.

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Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

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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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Engine: 80 kWh four-wheel-drive

Transmission: eight-speed automatic

Power: 402bhp

Torque: 760Nm

Price: From Dh280,000

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