The new year brought the abolition of stamp duties, one of the measures adopted as part of the tax reform. Despite this, Cypriot courts continue to require the stamping of documents in various procedures and filings related to the services they provide. In order for documents to be lodged, payment of the prescribed fees by means of stamps is still being demanded, despite the fact that stamp duties have officially been abolished. Court registries are refusing to accept pleadings that do not bear stamps, and the i-Justice electronic filing system likewise requires payment of the relevant fee.
The courts’ failure to implement the legislation has led to confusion and dissatisfaction in the legal profession in Cyprus, with the Cyprus Bar Association turning to the Supreme Court. The administration of the Supreme Court informed the Bar Association that the matter is under consideration. Sources told Politis, that no special action by the executive branch was required for the implementation of the legislation abolishing stamp duty, which has been in force since 1 January 2026.
“Clearly, there has been some kind of miscommunication,” the President of the Cyprus Bar Association, Michalis Vorkas, told Politis.
Vorkas noted that the situation is creating serious problems, chief among them the obligation placed on litigants to pay fees in a manner that is inconsistent with the abolition of the relevant stamp duty legislation.
Furthermore, Vorkas added, “there is serious concern about the potential inability to file pleadings if the existing stock of stamp numbers is exhausted, particularly in light of the fundamental right of access to justice. At the same time, litigants are being unjustifiably burdened with significant costs, with no clarity as to how or when these amounts will be refunded. The State should certainly have taken timely steps to prevent these unjustifiable problems.”
Vorkas also stated that the Cyprus Bar Association has approached the Supreme Court, from which it has been informed that the issue is currently being examined.