Enoc opens first green hydrogen fuel station in Dubai

Emirates National Oil Company has opened its first green hydrogen fuel station at Expo City Dubai, where the Cop28 climate conference is taking place.

The project, which was developed with the Dubai Electricity and Water Authority and Japan's Toyota, is within Expo City's Service Station of the Future and will support the UAE's National Hydrogen Strategy 2050, Dubai-based Enoc Group said on Friday.

The Service Station of the Future is currently the only one in the region to provide green hydrogen, hydrocarbon fuels (petrol and diesel) and electric charging stations, Enoc said.

It will help accelerate Dubai's move towards carbon neutrality and its plan to provide 100 per cent of energy production capacity from clean energy sources by 2050, Saeed Al Tayer, vice chairman of the Dubai Supreme Council of Energy and chairman of Enoc, said.

“This plant supports Dubai’s firm commitment to sustainability and the UAE’s efforts to combat climate change,” he said.

Hydrogen and its various low-carbon forms are seen as an alternative to natural gas.

Dewa expects low-carbon hydrogen to play a bigger role in its energy mix in the longer term, Mr Al Tayer has previously said.

It is “promising”, he said, and suggested a time scale of the next eight to 10 years, when technological innovations bring manufacturing costs down, speaking at last month's Water, Energy, Technology and Environment Exhibition in Dubai.

The UAE aims to produce 1.4 million tonnes of low-emission hydrogen annually by 2031, increasing to 15 million tonnes every year by 2050.

“Hydrogen is a compelling alternative to traditional energy sources and is significant as Dubai – and the wider UAE – continues to lay the foundation for a green economy,” said Saif Al Falasi, group chief executive of Enoc.

Enoc Group is also collaborating with local authorities to implement codes and standards for the safe operation of hydrogen systems in line with global benchmarks, the company said.

This year, Enoc and Dewa teamed up to develop and operate a joint integrated pilot project for the use of hydrogen in mobility.

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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