fiscalstamp

A fiscal stamp, sometimes called a revenue stamp, is a stamp used to indicate that a tax or duty has been paid on a document or transaction. Unlike postage stamps, which fund postal services, fiscal stamps are part of a government's revenue collection system. They may be adhesive and affixed to the relevant document or product, or they may be impressed or printed directly on the document.

Common uses include legal documents such as deeds, contracts, leases, affidavits, and court filings; licenses and permits; instruments like shares, bonds, and transfers of property; receipts, stamps on commemorative or official documents, and certain excise duties on goods such as alcohol or tobacco. In many systems, the stamp is canceled or defaced at the time payment is recorded to prevent reuse.

Design and denominations vary by jurisdiction. Some stamps are simply adhesive labels with a value, while others are integrated into the document itself. In some cases, fiscal stamps may be replaced by electronic tax records, while in others they remain a formal requirement for specific instruments or products.

Geographic and historical context: fiscal stamps originated in the 19th century as a straightforward method for governments to collect revenue on legal transactions and official documents. Today, their use has declined in many places due to modernization and digital record-keeping, though they still appear in certain countries and for particular purposes. Fiscal stamp collecting, or fiscal philately, is practiced by specialists who study their designs, issuance periods, and usage.