The Maldives has been added to Abu Dhabi's travel green list.
The Maldives has been added to Abu Dhabi's travel green list.
The Maldives has been added to Abu Dhabi's travel green list.
The Maldives has been added to Abu Dhabi's travel green list.

Abu Dhabi adds Bahrain, Czech Republic and Maldives to travel green list


Neil Halligan
  • English
  • Arabic

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Abu Dhabi has updated its quarantine-free travel green list, which now contains 31 destinations, down from 35 earlier this month.

In total, the emirate added eight countries to its updated list, including Bahrain, Bulgaria, Czech Republic and the Maldives.

Travellers can now fly to and from those destinations and will not have to self-isolate on arrival in Abu Dhabi.

Twelve countries were removed from the travel list (see below), including European destinations France, Netherlands, Norway, Sweden and Ireland, where cases are rising owing to the spread of the Delta variant.

The latest list was released on the Department of Culture and Tourism’s website and comes into effect at 2pm on July 31.

Passengers arriving from any of the countries or states must take a PCR test on arrival in Abu Dhabi.

People are advised, however, to check individual destination requirements, because not all places on the list are open for tourism.

Abu Dhabi also has travel corridors with four countries – Bahrain, Greece, Serbia and Seychelles – allowing immunised travellers to fly to and from those destinations without having to quarantine.

  • Albania
  • Armenia
  • Australia
  • Austria
  • Bahrain
  • Belgium
  • Brunei
  • Bulgaria
  • Canada
  • China
  • Czech Republic
  • Germany
  • Hong Kong (SAR)
  • Hungary
  • Israel
  • Italy
  • Maldives
  • Mauritius
  • Moldova
  • New Zealand
  • Poland
  • Romania
  • Saudi Arabia
  • Serbia
  • Seychelles
  • Singapore
  • South Korea
  • Switzerland
  • Taiwan, Province of China
  • Ukraine
  • United States of America



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Mountain Classification Tour de France after Stage 8 on Saturday: 

  • 1. Lilian Calmejane (France / Direct Energie) 11
  • 2. Fabio Aru (Italy / Astana) 10
  • 3. Daniel Martin (Ireland / Quick-Step) 8
  • 4. Robert Gesink (Netherlands / LottoNL) 8
  • 5. Warren Barguil (France / Sunweb) 7
  • 6. Chris Froome (Britain / Team Sky) 6
  • 7. Guillaume Martin (France / Wanty) 6
  • 8. Jan Bakelants (Belgium / AG2R) 5
  • 9. Serge Pauwels (Belgium / Dimension Data) 5
  • 10. Richie Porte (Australia / BMC Racing) 4
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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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Updated: August 22, 2021, 9:00 AM