Filing and paying Stamp Duty

Stamp Certificates

When you file a return and pay the Stamp Duty liability, a Stamp Certificate is issued to your inbox through the Revenue Online Service (ROS). This should be printed and attached to the instrument (written document). This means that the instrument has been stamped. The Stamp Certificate is your receipt.

If you filed the return on behalf of the accountable person, you should give them a copy of the Stamp Certificate for their records.

Stamp Certificate replacement

If you filed the original Stamp Duty return through ROS, you can:

• access
• view
• or
• print

a Stamp Certificate through ROS search and retrieve facility.

You can use the ROS third party search facility to view a copy of the Stamp Certificate if:

• you are registered for ROS
• and
• you are not the original filer of the Stamp Duty Return.

If you have a problem printing a replacement certificate, please contact the National Stamp Duty Office. You need to include information about the case and the reason for the request. If you act on behalf of the accountable person, please include a copy of their authorisation.

Lost instruments

If Revenue stamped your instrument on, or after, 30 December 2009, you should:

• access the Stamp Duty Return on ROS
• and
• print a copy of the original certificate.

You can attach this certificate to the replacement instrument provided it is:

• between the same parties
• for the same purpose
• and
• has the same date as the original instrument.

If Revenue stamped your original instrument before 30 December 2009, you must complete a paper return. This is requested from the National Stamp Duty Office. Please include:

• the reason why
• the document ID of the original instrument (that is on your return)
• and
• a description of the type of instrument.

When completed, please return it to the National Stamp Duty Office with a legal declaration by a person who knows the facts covering:

• the date Revenue stamped the original instrument
• evidence of stamping
• evidence you lost the original instrument
• a copy of any correspondence with Revenue on the stamping of the original instrument
• a copy of any correspondence with the postal service/courier relating to the lost instrument
• a copy (front and back) of:
  • cashed cheque
  • bank draft
  • payable order used to pay Stamp Duty on the original instrument if stamped with imprest stamps by Revenue before September 2000
• an undertaking, if you find the lost instrument, you will surrender it to Revenue.

Counterparts

If you need counterpart (duplicate) Stamp Certificates, select the option and number required on the Stamp Duty return. Each counterpart costs €12.50. If the duty on the original instrument is less than €12.50, you pay that lesser amount per counterpart.

Accessing Stamp Certificates

ROS allows you to access, view and print Stamp Certificates by using the:

• third-party search facility
• search and retrieve facility.

To use the third-party search facility, you need the:

• Stamp Certificate number
• document ID number
• date of execution of the instrument
• date of the Stamp Certificate.

To use the search and retrieve you need any of the following:

• purchaser name
• vendor name
• document ID
• specific date range.

Next: What happens if you file and pay late?