Seven EU countries have started issuing Covid-19 vaccine certificates as Europe races to open up unrestricted travel across the bloc.
The European Commission said on Tuesday that Germany, Greece, Bulgaria, the Czech Republic, Denmark, Croatia and Poland had begun recognising the vaccination status of travellers.
The scheme - known as the EU Digital Covid Certificate - allows people who have been fully vaccinated against Covid-19, have a recent negative test result or have recovered from the disease to travel to other nations in the bloc free from quarantine or other entry requirements.
While only seven countries are part of the pilot launch, the commission has set a July 1 deadline for the remaining 20 EU states to sign up.
A commission website - called a “gateway” - also went live on Tuesday, allowing border officers and other officials to check the validity of the certificates.
Stella Kyriakides, EU Commissioner for Health, said the system was fully functioning in time for the peak summer season.
“EU citizens are looking forward to travelling again, and they want to do so safely,” she said.
“Having an EU certificate is a crucial step on the way.”
Under the EU system, member states can apply an “emergency brake” to stop variants of concern.
Member states can also make entry rules more flexible on their own territory, for instance by permitting half-vaccinated people in with no restrictions, or those vaccinated with jabs authorised by the World Health Organisation but not the EU.
Commission officials said that once the EU Covid certificate was operational it would pave the way for allowing visitors from outside the bloc.
Currently, most member states have collectively agreed on a very restricted "white list" of low-risk countries whose residents can enter, including Australia, South Korea and Israel.
EU ambassador to the UK Joao Vale de Almeida said he was optimistic that by next month mass tourism would be possible across Europe.
“I hope many, many British citizens will come to our countries and I hope many EU citizens will visit the UK,” he told the BBC on Tuesday.
“I think everybody is doing their utmost to create those conditions.”
He said it was hoped the digital certificate would make travel safe again.
“That is the way that we are looking to implement,” he said. “But we have to respect the situation in each member state. We’re hopeful that some time later in the summer, around July, we could be in a situation where travel and tourism will be made a lot easier.”
Meanwhile, Germany's public health agency lowered the coronavirus risk level to "high" from "very high" for the first time in 2021, reflecting a fall in the number of new infections.
Health officials said a faster vaccination distribution, wider testing and the introduction of nationwide restrictions helped break a third wave of infections.
"In view of the developments - both in infection numbers and the situation in intensive care units - we see the dynamics that led us to the new evaluation," said Health minister Jens Spahn.
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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
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UAE currency: the story behind the money in your pockets
