Appeal of a judgment: how to buy a tax stamp?

Verified 01 December 2023 - Directorate for Legal and Administrative Information (Prime Minister)

If you appeal a judgment, you will often have to pay a contribution through the affixing of a tax stamp on the request. You must also buy this stamp if you are the opponent (also called respondent). The tax stamp is sold only in electronic form. You can buy the electronic tax stamp online or at equipped tobacco offices to sell it. We present you with the information you need to know.

You can buy the electronic tax stamp online.

Purchase an electronic tax stamp to appeal a court decision

Warning

the paperless stamp is not usable in commercial court.

Payment is made by credit card.

The electronic stamp can be issued on 2 media:

PDF document with a 2D code that can also be scanned directly from a phone or tablet by the service responsible for receiving your request
SMS containing the 16-digit stamp identifier that will be accepted by the agent in charge of processing your file.

FYI

the tax stamp is mandatory in the where you need to be represented by a lawyer to appeal in civil matters.

The stamp costs €225. It is not due by the beneficiary party of legal aid.

The stamp is valid for 12 months from the date of purchase.

The repayment requires a delay of 3 days after the purchase date. It is refundable for 18 months from that date.

The request is made online:

Request a refund of an electronic stamp for an appeal

You can buy an electronic tax stamp at a tobacco office if the store is equipped to deliver it.

FYI

the tax stamp is mandatory in the where you need to be represented by a lawyer to appeal in civil matters.

The stamp costs €225. It is not due by the beneficiary party of legal aid.

The stamp is valid for 12 months from the date of purchase.