Abu Dhabi sets new road rules for delivery bike riders

New rules brought in to protect delivery bike riders mean that they will no longer be allowed to occupy the left lane on some Abu Dhabi roads.

The Joint Committee for Traffic Safety announced on Monday that riders must stick to the right-hand lanes on any roads with a speed limit of 100kph or higher.

The authority did not say whether fines would be incurred for those breaching the new rules.

Two years ago, Dubai set rules aimed at keeping riders safe.

The Road and Transport Authority collaborated with Dubai Police to create a manual with a list of precautions for riders to adhere to improve safety.

It included new rules such as not being allowed to carry a backpack and not travelling faster than 100 km/h.

Fines are imposed on riders who break the rules.

Those caught in the wrong lane risk a fine of Dh500 the first time, and Dh700 on the next occasion. If it happens three times, their permit is suspended.

The manual states that delivery riders need to indicate at least three seconds before making a manoeuvre and they should “avoid dangerously manoeuvring through traffic”.

They must wear a protective helmet, as well as long-sleeved clothing with protective padding or elbow pads.

Talabat launches food delivery robots in Dubai: in pictures

A delivery robot picking up an order from Starbucks in Dubai. All photos: Pawan Singh / The National
Seven ‘talabots’ will serve about 300 homes, delivering food and drink
Ordering from Starbucks, Oregeno and Lebanese restaurant On the Wood at Cedre Villas community centre, customers can look forward to delivery within 15 minutes
Customers can order through the Talabat app and track their delivery
The robots have sensors and algorithms that gauge surroundings and detect barriers in their path, keeping a safe distance from toddlers and pets

Why are you, you?

Why are you, you?
From this question, a new beginning.
From this question, a new destiny.
For you are a world, and a meeting of worlds.
Our dream is to unite that which has been
separated by history.
To return the many to the one.
A great story unites us all,
beyond colour and creed and gender.
The lightning flash of art
And the music of the heart.
We reflect all cultures, all ways.
We are a twenty first century wonder.
Universal ideals, visions of art and truth.
Now is the turning point of cultures and hopes.
Come with questions, leave with visions.
We are the link between the past and the future.
Here, through art, new possibilities are born. And
new answers are given wings.

Why are you, you?
Because we are mirrors of each other.
Because together we create new worlds.
Together we are more powerful than we know.
We connect, we inspire, we multiply illuminations
with the unique light of art.

Ben Okri,

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

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