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Article 887 of the French General Tax Code

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.

Original in French 🇫🇷
Article 887

La contribution du timbre est acquittée, selon les modalités et conditions fixées par décrets, soit par l’emploi de machines à timbrer, soit par l’apposition de timbres mobiles, soit au moyen du visa pour timbre, soit sur déclaration ou sur la production d’états ou d’extraits, soit par la voie électronique au moyen d’un timbre dématérialisé.

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