Etihad Airways gears up for Christmas travel rush: all you need to know

Etihad Airways is gearing up for a peak travel period this month.

With the beginning of the UAE school break, the Abu Dhabi Formula One season finale and the Christmas holidays all coinciding in December, the national airline is expecting one of its busiest months since the pandemic began.

Etihad says it has seen a 235 per cent increase in passenger numbers for December 2021, compared to the same month last year.

The busiest day for travel from Abu Dhabi International Airport will be Saturday, December 18, and Etihad is reminding travellers to get to the airport with plenty of time to ensure a smooth journey.

And most travellers are headed to the UK, with London the most popular destination for Etihad passengers this month, followed by Toronto and then New York.

In a bid to keep travel running smoothly at Abu Dhabi International Airport, Etihad has shared some tips for travellers set to fly this month. This includes using the airline’s new Early Check-In facility and ensuring that all travellers have the required documents for their destination before travelling to the airport.

Can I check-in early for my flight?

Etihad is rewarding travellers who use its Early Check-in facility with bonus Guest Miles. Photo: Etihad

Not only can you check-in early for flights, but Etihad will give you 1,000 complimentary Guest Miles if you opt to make use of the new Early Check-In facility.

Allowing passengers to check-in from 24 to eight hours before flights, the service requires at least one person from each travelling party to check-in and drop off luggage for all members of the group. The nominated person must provide Covid-19 travel documents for all people travelling under the same reservation.

Early check-in desks are open from 9am until 4am, seven days a week at the Skypark Plaza at Abu Dhabi Airport. To help make the service convenient, travellers using the facility will also get up to two hours free parking at Skypark.

How early do I need to be at the airport?

Travellers are advised to reach the airport early ahead of the festive rush. Photo: Abu Dhabi Airports

Travellers should check-in online and arrive at the airport in plenty of time to complete formalities. At peak travel times, Etihad will open check-in desks four hours before the flight departure time and close them one hour before departure. If you’re flying to the US, check-in closes two hours before flights are due to leave.

What time do I need to be at the gate?

Boarding gates for all Etihad Airways flights close 20 minutes before departure. Even if you have already checked-in for your flight, if you’re not at the gate on time, you will not be allowed to travel.

Do I need a Covid-19 test before flying?

Travellers flying with Etihad need a negative PCR test result before flying. The National

No matter where you are travelling to, Etihad requires a negative PCR Covid-19 test result taken within either 48 or 72 hours ahead of your flight departure time. The time frame depends on where you are flying to or from and your transit time. Children may need to show a negative PCR test if the destination you are travelling to requests it.

What should I do before travelling to the airport?

If you want to save time and make sure your paperwork is all in order, use Etihad’s Verified to Fly service before you travel. Available up to six hours before your flight departure time, the online service allows passengers to upload Covid-19 related travel documents and receive an email approval confirming that everything is correct and accepted for travel.

If you complete this step, you can also use the Verified to Fly desks at the airport, or the self-service kiosks which is likely to save you time. If you're flying to China, you won't be able to use this service so should proceed to airline check-in desks for verification of all documents.

Anything else I need to know?

Etihad is also reminding travellers to double-check their flight times and departure terminal before travelling to the airport. “Given the significant increase in passenger numbers, Etihad Airways will relocate check-in for Economy class guests travelling on select flights,” said the airline. This can be done via the Etihad website, or using the airline's app.

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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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