Pilgrims hoping to perform Hajj or Umrah have been warned by governments against travelling to Saudi Arabia because of Covid-19 restrictions.
Saudi authorities are only allowing 60,000, fully vaccinated people who reside in the country to perform Hajj this year.
The UK Foreign Commonwealth and Development Office (FCDO) has urged people not to travel to countries on its amber and red lists “to prevent new Covid variants” entering Britain. Although Saudi Arabia is currently on the amber list, it would not be illegal to travel there, despite the UK government advice.
Asked if it had specific guidance on those hoping to travel to Saudi Arabia for Hajj, a FCDO spokesperson said: “We are monitoring the global travel situation closely and keeping our advice against all non-essential travel under continuous review.”
The Irish government has warned against “all non-essential international travel”.
“There are risks associated with international travel in the context of the COVID-19 pandemic, and this is likely to remain the case for the foreseeable future,” it said.
On its travel page, the German foreign office says “unnecessary tourist trips to Saudi Arabia are currently not recommended”.
“A travel warning is an urgent appeal by the Federal Foreign Office not to undertake such trips. The travel warning is not a travel ban,” the German government said.
“The existence of a travel warning can, however, have indirect legal effects, for example for the validity of travel health insurance. For this purpose, travellers should contact their insurance service provider.”
A German Federal Foreign Office spokesperson said that would-be pilgrims should "consult the information provided by [Saudi Arabia's] Ministry of Hajj regarding current regulations".
Other nations have updated advice as well. America's national public health agency “does not recommend US citizens perform Umrah,” referring to the pilgrimage that can be taken at any time of the year.
Last month, Saudi authorities announced the restrictions on Hajj because of Covid-19, with some 558,000 applying for the 60,000 spots.
All must have had two doses of a Covid-19 vaccine, be below the age of 65 and free of chronic disease. Priority has been given to those who have never performed Hajj and are over 50, and those who have not made the pilgrimage in the past five years.
In announcing the rules, the Ministry of Hajj and Umrah said “the highest levels of health precautions” were required to protect pilgrims “given the nature of the crowds during the Hajj”.
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The alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
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A State of Passion
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Rating: 4/5
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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Getting there
Flydubai flies direct from Dubai to Tbilisi from Dh1,025 return including taxes
