• An Audi e-tron at the Electric Vehicle Innovation Summit (EVIS) being held at the Abu Dhabi National Exhibition Centre. All photos by Antonie Robertson / The National
    An Audi e-tron at the Electric Vehicle Innovation Summit (EVIS) being held at the Abu Dhabi National Exhibition Centre. All photos by Antonie Robertson / The National
  • A Nissan Ariya electric model at EVIS.
    A Nissan Ariya electric model at EVIS.
  • Visitors check out an electric vehicle at the show.
    Visitors check out an electric vehicle at the show.
  • An electric Peugeot model at EVIS.
    An electric Peugeot model at EVIS.
  • Visitors watch as an electric car is charged at EVIS.
    Visitors watch as an electric car is charged at EVIS.
  • Visitors check out the UAE's first locally produced electric car, Al Damani. The vehicle is manufactured by the M Glory Group.
    Visitors check out the UAE's first locally produced electric car, Al Damani. The vehicle is manufactured by the M Glory Group.
  • The Ferrari stand at the electric vehicle car show.
    The Ferrari stand at the electric vehicle car show.
  • The Emirates Global Motor Electric stand. The UAE is seeking to position itself as a leader in the next generation of transport.
    The Emirates Global Motor Electric stand. The UAE is seeking to position itself as a leader in the next generation of transport.
  • A Mercedes Benz electric car on display at the show.
    A Mercedes Benz electric car on display at the show.
  • Tesla is also exhibiting its cars at the show, the Mena region's first exhibition focused on electric vehicles.
    Tesla is also exhibiting its cars at the show, the Mena region's first exhibition focused on electric vehicles.
  • The interior of an Audi e-tron.
    The interior of an Audi e-tron.

Abu Dhabi outlines policy for electric vehicle charging infrastructure


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Abu Dhabi has released the regulatory policy for electric vehicle charging infrastructure in the emirate.

While uptake of electric vehicles in the emirate is still in its infancy, the emirate's Department of Energy said technical developments in the near future could result in increased customer demand for EVs, which it says will become mainstream in the capital over the coming decade.

The policy, released by the department on Wednesday, sets out the requirements and standards for establishing a network of electric vehicle charging stations across Abu Dhabi.

It includes the principles governing ownership, installation and management of electric vehicle supply equipment, power supply to the charging installations and the pricing mechanism for end customers.

Department chairman Awaidha Al Marar said the policy anticipated a progressive increase in the use of electric vehicles on Abu Dhabi’s roads in the coming years.

The policy also supports the emirate's Low Emission Vehicle Strategy aimed at diversifying the sources of energy used in the transition towards electrification.

“The policy for electric vehicle charging in the emirate of Abu Dhabi is a significant step for enabling the growth of an EV charging infrastructure in the emirate [and] is in line with Abu Dhabi’s economic diversification strategies and commitment to the Paris Agreement on climate change,” he said.

“Given that the largest demand for energy comes from the industry, construction and transport, DoE recognises that decarbonising these sectors requires electricity from clean and renewable sources.

“Therefore, one of our main focuses at DoE is to support the transition of our transportation sector towards electricity and away from fossil fuels, and with the globally proven benefits of increasing the use of electric vehicles that are charged from the electrical grid system, we have built a strong economic and environmental case for growing Abu Dhabi’s EV and EV infrastructure markets.”

Range anxiety

The policy comes amid an continuing global move towards the use of EVs that are charged from the electric grid as more consumers look to transport powered by clean energy

The department said an important barrier to potential customers is “range anxiety” – a concern by EV owners that the battery will run out of power before they can reach their destination or a charging port.

The department said the policy would enable necessary investments into the EV charging infrastructure and help in tackling concerns about range anxiety. This, in turn, should also encourage consumers to purchase and use EV vehicles in the emirate, it said.

Abu Dhabi on Monday hosted the inaugural Electric Vehicle Innovation Summit. Industry experts said the growth of the Middle East electric vehicle market depends on the infrastructure and whether consumers are willing to pay to shift to more sustainable means of transport.

Nasser Saidi, the chairman of the Clean Energy Business Council, said investments in infrastructure were more effective and are responsible for about 40 per cent of EV sales globally.

Aside from the core infrastructure, “we also look at charging points, the speeds and quality of EVs, and if they are able to compete with internal combustion vehicles”, he said.

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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Fund-raising tips for start-ups

Develop an innovative business concept

Have the ability to differentiate yourself from competitors

Put in place a business continuity plan after Covid-19

Prepare for the worst-case scenario (further lockdowns, long wait for a vaccine, etc.) 

Have enough cash to stay afloat for the next 12 to 18 months

Be creative and innovative to reduce expenses

Be prepared to use Covid-19 as an opportunity for your business

* Tips from Jassim Al Marzooqi and Walid Hanna

The biog

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Updated: May 25, 2022, 2:57 PM