Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

Section 17A E-stamping regulations

This section gives power to the Revenue Commissioners to make regulations in relation to the:

  • commencement of the e-stamping system,
  • type of instruments that will have to be e-stamped,
  • delivery of certain information in relation to the instrument,
  • making of the electronic or paper return and the manner in which the information is to be entered in the e-stamping system,
  • method of payment,
  • information to be set out on the stamp certificate,
  • authorisations to use the e-stamping system,
  • measures to protect the integrity of the e-stamping system.

The Commissioners have made the following regulations in relation to the filing of self-assessed returns under the e-stamping system – STAMP DUTY (E-STAMPING OF INSTRUMENTS AND SELF-ASSESSMENT REGULATIONS 2012 (S.I. No. 234 of 2012).

Relevant Date: Finance Act 2014