VAT is most important and crucial law made by UAE in 2018, after that it mandatory for companies to record their financial transactions and ensure that their financial records are accurate and up-to-date. So they had to filing vat return with in 28 days from the end of each tax period.If they failed to return then they have to pay hefty ammount of VAT penalty and fines in UAE. So to avoid the fine one should file the return in time.