Understanding the process
E-RMB-UE service is a compulsory and free service for online requests for refund of VAT paid in an EU Member State.
In order to register for e-RMB-UE services you must have a valid individual intra-community VAT identification number.
To get the forms you can either:
- Download them here:
If you wish to appoint a representative
- Or collect them from the Department of Tax Services
You can also download the following leaflets:
Your application for registration must contain:
- The registration form
- Bank account identification document mentioning the company’s IBAN and BIC codes
- A mandate if applicable
You must submit or forward these to the Tax Division of the Department of Tax Services.
The Tax Division will send you:
- A confirmation letter sent by registered post with acknowledgement of receipt informing you of your effective registration date and providing you with your username and password
- A security certificate to the email address specified in the registration form. This certificate is valid for 6 years and is automatically renewed at the expiry of this period
As from the date mentioned in the confirmation letter, you can use the e-RMB-UE services to request a refund of VAT paid in an EU Member State.
Note: The request for refund must be submitted at latest on 30 September of the calendar year following the refund period.