The new e-stamping system commenced on 30 December 2009 in accordance with regulation S.I. No. 476 of 2009.

All instruments which were unstamped at 30 December, including cases being adjudicated by Revenue at that date, must be now stamped under e-Stamping and will require the filing of a stamp duty return.

Practitioners already registered for Revenue Online Service (ROS) will automatically be registered for e-Stamping and will be able to file a stamp duty return, pay stamp duty and receive their stamp certificate on line.

During a recent TALC meeting, Revenue demonstrated the e-Stamping pay and file service in ROS. Practitioners familiar with the ROS system should not encounter difficulties with e-Stamping as the pay and file process is similar to other ROS pay and file functions.

S.I. No. 476 of 2009 can be accessed at http://revenueie.newsweaver.ie/hrucez78l6hwwrblrx1w17?email=true

Revenue's guide to e-Stamping is available at http://www.revenue.ie/en/tax/stamp-duty/index.html