Digital Transaction Duty (DTT) vs Stamp Duty (SD) – The Key Differences In Light Of The Recent Circular E. 2094/2025

Summary: With Law 5135/2024, the Digital Transaction Duty (DTT – ΨTΣ) was introduced, replacing the now outdated Stamp Duty (SD – ΤΧ), which had been imposed on the document by which a contract or act was executed, as well as on entries in companies' accounting books. Although in many respects the DTT regime does not deviate from the corresponding rules that applied under SD, certain differences can be identified in specific transactions. In this article we present the most important of these divergences in the context of a business's activity.

1. Introduction

With Law 5135/2024 (Articles 3–33), the Digital Transaction Duty (DTT – ΨTΣ) entered into force in order to replace Stamp Duty (SD – ΤΧ). According to the transitional provisions of the law, DTT is imposed on acts, contracts and transactions concluded or carried out after 1.12.2024, whereas transactions concluded up to 30.11.2024 continue to be subject to SD. Consequently, the tax assessment for