Green pass entry requirements for events and exhibitions are being updated to take effect from Sunday.
The Abu Dhabi Emergency Crisis and Disasters Committee has updated entry requirements – including those for business, entertainment and sport – to include green status on Al Hosn app and a negative PCR test result within 96 hours of entry.
Attendees must also commit to wearing masks.
The new measures are effective from Sunday, 31 October, the safety committee said.
Al Hosn green pass rules came into effect in Abu Dhabi on September 19. Green status allows entry to many public spaces.
The status of people who are fully vaccinated against Covid-19 remains green as long as they have a PCR test once every 30 days.
People who received a second dose of the Sinopharm vaccine more than six months ago must take a booster shot to maintain their green status.
Authorities made that announcement last month and gave a 30-day grace period for people to receive the booster dose by September 20 to prevent their status from turning grey.
How does Al Hosn app work?
Those whose Al Hosn app shows grey status are refused entry to many public spaces.
The Al Hosn app makes it easier for contact tracing on a national scale, so the authorities can quickly contain the spread of Covid-19.
When it is turned on for tracking, if you have come into close proximity with someone who has tested positive the authorities can warn you to self-isolate.
The app also acts as a record of all your Covid-19 test results, so if you come up positive you know to stay at home.
Evidence of your Covid-19 vaccination doses are also stored on the app, so you can use it to prove your status in the UAE.
If you travel abroad, you can use Al Hosn app as a vaccine travel certificate.
What are the colours on the Al Hosn app?
The app contains a colour-coded system to easily indicate your health status.
If it turns red, it means your most recent test returned positive and you must seek the advice of the local health authority.
The colour amber indicates that you need to be tested or retested because of possible exposure to Covid-19.
Green indicates you have been tested and are Covid-19 negative.
Grey indicates you have no recent test results.
What does the E on the Al Hosn app mean?
The letter E shows you have had your second dose of a Covid-19 vaccination at least 28 days ago, and a negative PCR test within the past seven days.
If you want to keep your E status, you need to have a Covid-19 test every week.
I am vaccinated, but it is not showing up on my Al Hosn app. What should I do?
If you have had both doses of a Covid-19 vaccine, but they do not appear on the app, you should go back to the clinic where the inoculations were administered.
For further questions regarding Al Hosn app, contact the relevant authorities on 800 HOSN (4676).
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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Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.
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Company/date started: 2015
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Sector: Sales, Technology, Conservation
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