Mandatory eFiling for Stamp Duty
Stamp Duty - Mandatory Electronic Filing and Payment
Stamp duty returns and payments presented to Revenue on or after 1 June 2011, must be filed electronically, regardless of the date the instrument was executed.
From that date, stamp duty returns in paper format can be filed only in the following exceptional cases.
- An instrument executed prior to 2002
- An instrument presented to Revenue prior to the introduction of e-Stamping on 30th December 2009.
Regulations
The Revenue Commissioners have made regulations, under Section 17A Stamp Duty Consolidation Act, 1999, on mandatory electronic stamp duty returns and payments. The Regulations,
(Stamp Duty (E-Stamping of Instruments) (Amendment) (No.2) Regulations 2011) (PDF, 51 KB), will take effect on 1 June 2011.
Exclusion criteria
The Revenue Commissioners may, on application, exclude an accountable person from the obligation to pay and file electronically if they are satisfied that, in all the circumstances, the accountable person could not reasonably be expected to meet the requirements. The criteria for exclusion are that the accountable person, or any person acting under their authority, is not registered for ROS and
- does not have sufficient access to the internet to comply with the requirements, or
- in the case of an individual, is prevented by age or mental or physical infirmity from being able to comply with the requirements.
The accountable person must apply in writing to Revenue for an exemption and the application should include all information relevant to the case for exemption.
An accountable person aggrieved at a failure by the Revenue Commissioners to exclude them from the requirements may appeal that failure to the Appeal Commissioners. The appeal should be submitted on notice to Revenue within 30 days of the receipt of Revenue’s refusal of the application for exemption. An excluded person may, if circumstances change, have that exclusion revoked and that decision may also be appealed to the Appeal Commissioners.