The UAE will allow unvaccinated Emiratis to travel overseas from Tuesday, April 19
Citizens must present a negative result from a PCR test taken within 48 hours of travel under the updated Covid-19 safety measures announced on Wednesday.
They must also complete travel forms in Al Hosn app to turn their application status green.
"We highlight the importance of contacting the country’s diplomatic missions in other countries in case of a suspected infection, as well as of using the Tawajudi service, to ensure the safety of Emirati citizens during their travels under all emergency circumstances," a National Emergency Crisis and Disasters Management Authority spokesman said.
Authorities had banned unvaccinated citizens from travelling from January 10 as part of efforts to limit the spread of the virus.
This came at a time when the emergence of the Omicron variant had prompted a surge in infection rates around the globe.
The easing of restrictions was confirmed in the government's regular coronavirus media briefing. New protocols for people arriving in the Emirates from abroad were also announced.
Travellers under the age of 16 who are not vaccinated will not be required to take a PCR test on arrival.
They were urged to abide by the precautionary measures in place in the country.
The directives are in line with the UAE's cautious recovery from the pandemic.
A number of safety measures have been eased in recent weeks, including making the wearing of masks outdoors optional and lifting border controls for entry to Abu Dhabi from other emirates.
Daily case numbers have declined significantly in recent weeks after exceeding 3,000 as recently as January.
On Wednesday, the UAE reported 237 new Covid-19 cases after a further 298,981 tests were carried out.
The new cases bring the tally of infections to 894,523.
No deaths have been reported since March 7, with the toll standing at 2,302.
Another 486 people beat the virus, taking the tally of recoveries to 875,602.
UAE a global leader in vaccination drive
The briefing heard the UAE is leading the world in terms of the percentage of its population who are fully vaccinated, in countries of at least 1 million people.
It was also ranked first globally for the rate of people to have received at least one dose, in statistics released by Our World in Data.
The Emirates placed second for the number of PCR tests conducted for every 1,000 people.
Mass testing of the public and a comprehensive inoculation campaign have been central to the UAE's Covid-19 strategy.
More than 151 million PCR tests have been conducted so far.
About 24.6 million doses of Covid-19 have been administered to the public since December 2020.
FIXTURES
UAE’s remaining fixtures in World Cup qualification R2
Oct 8: Malaysia (h)
Oct 13: Indonesia (a)
Nov 12: Thailand (h)
Nov 17: Vietnam (h)
The specs: 2018 Audi R8 V10 RWS
Price: base / as tested: From Dh632,225
Engine: 5.2-litre V10
Gearbox: Seven-speed automatic
Power: 540hp @ 8,250rpm
Torque: 540Nm @ 6,500rpm
Fuel economy, combined: 12.4L / 100km
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.
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
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)