Every tax payer should be VAT registered in order for filing VAT. VAT returns are forms that show how much tax amount that has to be paid to the government. It should be filed by the taxpayers with the FTA on a regular basis (quarterly or for a shorter period, yet to decide by FTA) within 28 days from the end of the tax period in accordance with the procedures specified in the VAT legislation. The Tax returns shall be filed online using eServices.