II: Dematerialised stamp

The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.

The dematerialised stamp is valid for a period of twelve months from the date of acquisition, regardless of any change in the applicable tariff. This period is suspended, where applicable, between the date of submission to the competent authority of the application for which the dematerialised stamp is required and the date of completion of the examination of that application by that authority.

The request for reimbursement relating to an unused dematerialised stamp must be submitted no later than six months after the expiry of the validity period provided for in Article 900.

Without prejudice to article 893, the procedures for issuing the dematerialised stamp and its fee are specified by order of the minister responsible for the budget.