1° General information

Not less than €0.08 may be charged in the event that application of the stamp tax rates would not produce this sum.

The stamp contribution is paid, in accordance with the terms and conditions laid down by decrees, either by the use of stamping machines, or by the affixing of mobile stamps, or by means of the stamp visa, or on declaration or on the production of statements or extracts, or electronically by means of a dematerialised stamp.

Each mobile stamp is clearly marked with its price and has the words “French Republic” as the caption. .

The formality of the endorsement for stamp debits is replaced by an endorsement dated and signed by the competent public accountant. This endorsement contains details of the duties subsequently due, expressed in figures, and the total of these duties in words. Cash payment of stamp duties may be substituted by decree for the stamp endorsement.

In all cases where the tax law provides for exemption from stamp duty, such exemption also entails exemption from the formality.

The Minister for the Economy and Finance is authorised to grant taxpayers a 0.50% discount on the amount of duties collected by means of machine fingerprinting (1).