Filing a Stamp Duty return and paying Stamp Duty

Stamp certificates

Stamp Duty receipt and stamp certificates

When you file your return and pay your Stamp Duty liability, Revenue Online Service (ROS) will issue a stamp certificate to your inbox. Make sure that you print the stamp certificate and attach it to the instrument (written document). The stamp certificate, when attached to the instrument, proves that the instrument has been stamped.

The stamp certificate is also your receipt.

Stamp certificate replacement

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

  • access
  • view
  • and
  • print

a stamp certificate by means of the 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 did not file the original Stamp Duty return.

You should check our online services section for more information on these search facilities.

Otherwise, you can write to the National Stamp Duty Office and request a replacement certificate. In your letter you should include any information about the case and the reason why you are making the request.

Once Revenue is satisfied that your request is genuine, we will issue a replacement stamp certificate to you.

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 that the replacement instrument is:

  • between the same parties
  • for the same purpose
  • and
  • has the same date

as the original instrument.

If Revenue stamped your original instrument prior to 30 December 2009, you must complete a paper Stamp Duty return. You can request this paper return from the National Stamp Duty Office. In your request, please include the following:

  • the reason why you need a paper return
  • the Document ID (of the original instrument)
  • and
  • the type of instrument involved.

When you complete your paper return, send it to the National Stamp Duty Office with the following:

  • a legal declaration by a person who knows the facts covering:
    • the date Revenue stamped the original instrument
    • evidence of its stamping
    • and
    • evidence that you lost the original instrument
  • original or copy letters or emails (if any) with Revenue on the stamping of the original instrument
  • original or copy letters or emails (if any) with the postal service or courier firm on the matter
  • a copy of the lost instrument, preferably of the stamped instrument
  • a copy (front and back) of the:
    • cashed cheque
    • bank draft
    • or
    • payable order

used to pay Stamp Duty on the original instrument if stamped with impressed stamps by Revenue before September 2000

  • a certified copy of the replacement instrument
  • and
  • an undertaking that if you find the lost instrument, you will surrender it to Revenue.

Counterparts

When you file your return, you should indicate if you need counterpart (duplicate) stamp certificates. You must pay €12.50 Stamp Duty for each counterpart unless the duty on the original instrument is less than that. If the duty on the original instrument is less than €12.50, you pay that lesser amount for each counterpart.

Next: Do you need to keep records