Stamp Duty Procedures Amended Again Under the New Law
The Tax Department has announced amendments to the stamp duty regime following the enactment of Law N.239(I)/2025, which abolishes the Stamp Duty Laws of 1963–2025 with effect from 1 January 2026.
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Pursuant to the new legislative framework, the procedure for the assessment and payment of stamp duty is revised as of 1 April 2026. |
Under the updated procedure, all documents subject to stamp duty—pursuant to the Tax Department’s announcement dated 9 January 2026—must be submitted electronically via the Tax For All (TFA) online portal. Upon submission, the competent authority will examine the documents and determine the stamp duty payable.
Following assessment, the applicable stamp duty must be duly settled prior to the completion of the stamping process. Thereafter, the relevant documents are to be presented at the competent District Offices of the Tax Department for formal stamping.
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The reform introduces a hybrid system combining digital submission and administrative review with physical validation, reflecting a broader effort to enhance procedural efficiency, transparency, and compliance within the stamp duty framework. |
These changes are expected to have practical implications for legal practitioners, corporate entities, and other stakeholders engaged in transactions requiring duly stamped documentation, necessitating timely adaptation to the new procedural requirements.
Author: Georgios Kosasvili.
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