Indians flying back to Dubai do not need to carry a Covid-19 vaccination certificate, Emirates airline said on Tuesday.
In an update on its website and on Twitter, the airline said a "vaccine certificate was no longer a requirement". However, all passengers must carry a negative result from a PCR test taken in the previous 48 hours.
Passenger flights from India, Pakistan, Nepal, Sri Lanka, Uganda and Nigeria were halted earlier this year because of the coronavirus situation.
Last week, restrictions were eased to allow the return of people who were stranded abroad when the new rules came into effect in April and May. Travellers must hold a residency visa and have been vaccinated in the Emirates, not abroad.
But the rules now appear to have been further eased to allow people to reach home.
Emirates said all travellers must still secure pre-approval on the website of the GDFRA immigration authority, which sends passengers a permit to show to airlines when booking.
But on Wednesday, the website showed that uploading proof of vaccination was now "optional". The authority did not comment on the apparent change.
In contrast, the Federal Authority for Identity and Citizenship, which oversees immigration for the other six emirates, requires residents to upload their vaccination certificate when they apply to fly home.
In a circular sent to travel agencies, Indian airline Vistara said: "Regardless of vaccination status, customers will be welcomed on Vistara flights to Dubai."
On Sunday, the UAE's National Crisis and Emergency Management Authority eased capacity restrictions on malls, restaurants and weddings. In addition, it said each of the emirates could now adjust the rules as they saw fit, while ensuring that federal rules, such as the wearing of masks in all public places, are enforced.
Last week, when flight restrictions on the six countries were eased, UAE residents not were allowed to return home unless they had been vaccinated when they were last at home in the Emirates.
This included people who received Covishield, the name given to Oxford-AstraZeneca’s vaccine when it is made on licence by the Serum Institute of India, and other vaccines given abroad.
Children under the age of 18 are also exempt from PCR test requirements.
Passengers 18 years and older must also have a negative result from a PCR test taken no more than 48 hours before their flight is scheduled to depart. Only PCR test results from certified labs that issue a QR code linked to the original report are accepted.
Passengers must take a PCR rapid test four hours before their flight. A rapid antigen test will not be accepted and another PCR test is needed on arrival in Dubai.
Emirates earlier reminded passengers that unvaccinated children, students and people working in education, healthcare or for the government are exempt from vaccination requirements.
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
ABU DHABI ORDER OF PLAY
Starting at 10am:
Daria Kasatkina v Qiang Wang
Veronika Kudermetova v Annet Kontaveit (10)
Maria Sakkari (9) v Anastasia Potapova
Anastasia Pavlyuchenkova v Ons Jabeur (15)
Donna Vekic (16) v Bernarda Pera
Ekaterina Alexandrova v Zarina Diyas
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Royal Birkdale Golf Course
Location: Southport, Merseyside, England
Established: 1889
Type: Private
Total holes: 18
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
'Nightmare Alley'
Director:Guillermo del Toro
Stars:Bradley Cooper, Cate Blanchett, Rooney Mara
Rating: 3/5
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Ain Issa camp:
- Established in 2016
- Houses 13,309 people, 2,092 families, 62 per cent children
- Of the adult population, 49 per cent men, 51 per cent women (not including foreigners annexe)
- Most from Deir Ezzor and Raqqa
- 950 foreigners linked to ISIS and their families
- NGO Blumont runs camp management for the UN
- One of the nine official (UN recognised) camps in the region
PROFILE OF INVYGO
Started: 2018
Founders: Eslam Hussein and Pulkit Ganjoo
Based: Dubai
Sector: Transport
Size: 9 employees
Investment: $1,275,000
Investors: Class 5 Global, Equitrust, Gulf Islamic Investments, Kairos K50 and William Zeqiri
How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
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The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young