The UAE recorded 984 new Covid-19 infections on Saturday, as case numbers remained below 1,000 for the 12th day in a row.
The latest cases - detected as a result of 335,439 tests - brought the country's overall tally to 722,292.
Another 1,475 people beat the virus, raising the recovery total to 711,134.
One person died after contracting Covid-19, increasing the death toll to 2,045.
The number of active cases across the Emirates dropped to 9,113, thanks to the encouraging recent trend of recoveries exceeding new infections.
Infections rate have steadily declined during the summer months.
The UAE announced 2,184 cases as recently as June 29.
Daily case figures are now less than half this number, with officials stating the UAE is in the "recovery stage" as employees return to offices and children go back to classrooms.
Mass screening and a nationwide vaccination drive are central to the UAE's pandemic strategy.
Nearly 76 million PCR tests have been conducted to date.
Meanwhile, more than 18.3 million doses of the Covid-19 vaccine have been administered since December.
The government is seeking to lead the country back to normality while protecting the health of the public.
As part of the long-term recovery plan, Abu Dhabi will lift the requirement to quarantine on arrival for vaccinated travellers from all international destinations from Sunday.
Abu Dhabi Emergency, Crisis and Disasters Committee said all travellers, vaccinated and unvaccinated, must present a negative PCR test taken within 48 hours of departure.
While vaccinated travellers do not need to quarantine, those travelling from green list countries must take a PCR test on arrival, and another test on day six if staying in the emirate.
Vaccinated travellers arriving from other destinations – not on the green list – must take a PCR test on arrival, and have further tests on days four and eight if staying in the capital.
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
