Abu Dhabi launches major vaccination and testing drive in Mussaffah

Abu Dhabi launched an extensive vaccination and testing drive in Mussaffah on Thursday.

The initiative is part of the capital's wide-ranging strategy to limit the spread of the virus.

The Abu Dhabi Emergency, Crisis and Disasters Committee approved the scheme, which will be gradually implemented in specific areas of Mussaffah without causing disruption to commercial activities.

"The committee calls on the public to fully co-operate with concerned authorities and to demonstrate flexibility in dealing with the procedures to ensure the rapid completion of the campaign and in the interests of public health," said a statement released by Abu Dhabi Media Office.

It comes close to a year after Abu Dhabi completed a successful six-week testing campaign in Mussaffah, one of the most densely populated areas in the country.

About 570,000 residents were screened during a comprehensive door-to-door operation in which 2,730 buildings were checked and 260 housing complexes disinfected.

One million free meals were handed out and 750,000 face masks were delivered.

Officials said the effort led by medics and police had "fully contained the spread of the virus".

The campaign was put in place after Mussaffah, home to hundreds of thousands of labourers and shop staff, was identified a potential area of significant infection should the virus spread.

Move supports Abu Dhabi's Covid-19 strategy

Authorities said the vaccination and testing scheme was part of the emirate's four-pronged strategy to combat Covid-19, focusing on vaccination, active contract tracings, safe entry and adopting preventive measures.

On Wednesday, officials announced the use of a "green pass" on the UAE's Al Hosn app to manage entry into a number of public venues.

It will be used for access to shopping malls and large supermarkets, gyms, hotels and facilities within, public parks and beaches, private beaches and swimming pools, entertainment centres, cinemas, museums, restaurants and cafes.

The regulations will come into force from Tuesday, June 15.

Green status can only be secured through a negative PCR test, but will last longer if you have received one or two doses of a Covid-19 vaccine.

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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