UAE to begin assembling final version of lunar rover for Moon mission

Emirati engineers are to begin assembling and testing the final version of the lunar rover set to land on the Moon’s surface next year.

A prototype of the Rashid rover was on display at the Dubai Airshow on Sunday.

The rover will be carried to the Moon on board a lander being built by Japanese company ispace.

The mission will launch on a SpaceX Falcon 9 rocket next year.

Dr Hamad Al Marzooqi, project manager of the Emirates Lunar Mission, said the deadline to deliver the final version of the rover – called the flight model – to ispace is April.

“This model gave us the green light to start manufacturing, integrating and testing the flight model. This will start by mid-December,” he told The National at the airshow.

“We’ve already received a lot of components for the flight model and the integration and testing will start next month and will last from end of March to mid-April.

“Then, we’ll finish in order to ship the flight model to the integration facility of the lander.”

The Hakuto-R lander developed by ispace will be make its maiden flight attempt to the Moon next year.

A growing number of private companies are looking to carry out missions to the Moon’s surface, helping them win contracts with government-run space agencies.

Dr Al Marzooqi said the UAE mission was in close contact with ispace regarding the readiness of the lander and plans to launch the mission as scheduled.

“They are progressing very well. We are in close contact with them and we are following them every almost every week. We are happy with what we are they are doing and they are on track,” he said.

“Everyone is competing to be the first commercial lander to land on the surface of the Moon.

“Success by any commercial lander will give a boost to everyone. Yes, there's a risk depending highly on a commercial lander, but we’ve been taking risks since the beginning and we hope for the best.”

Mission staff are already working on another rover as a back-up and for use in the UAE’s long-term Moon exploration efforts, he said.

The Mohammed bin Rashid Space Centre was mandated by the UAE government to carry out a lunar landing by 2024, but the centre secured an earlier flight through ispace.

“To increase our chances, we are doing it this way. So, we are working on the next and the next rover,” Dr Al Marzooqi said.

“We will not put all our eggs in one basket. However, we are happy with ispace’s progress.

"But landing on the surface of the Moon is something very risky – even very advanced institutional agencies cannot guarantee success for landing and we have seen failures in the past couple of years.”

Only the US, the former Soviet Union and China have carried out successful Moon landings.

In the early space exploration era, there was a high rate of failure, especially by the former Soviet Union.

In 2019, India’s Vikram lander crashed on the lunar surface owing to a software glitch. Israel’s Beresheet spacecraft crashed on the surface the same year.

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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