Judicial principles and studies
Import Stamp Fees and Probative Value of Merchant Ledgers and Account Statements
The study addresses stamp‑fee obligations for invoices submitted as evidence and the conditions under which merchants' books and account statements carry probative weight, including judicial verification by technical expertise. This is an educational summary, not a judicial text or legal advice.
Updated: 10 September 2026
Prepared and reviewed by: Ashraf Al-Khawaja
Subject
The points address two linked evidentiary matters: first, the requirement to pay import stamp fees on invoices presented as evidence—fixed at 500 fils per invoice whose value exceeds 50 dinars under Article 10 and the relevant transaction schedule. Second, the evidentiary standing of merchant books and account statements, including outputs from computer or similar technologies used in accounting entries.
Summary
Commercial law principles recognize freedom of proof (Article 28 of the Evidence Law and Article 51 of the Commercial Law), allowing commercial acts to be proven by various means, including oral evidence and circumstantial proof. The legislator made an exception to the general rule barring a party from creating evidence against others by granting merchants' books probative value in their favor against third parties, subject to the three conditions of Article 16/2: the dispute must be between merchants, concern a commercial transaction, and the books must be organized. Article 18 treats computer outputs or similar technical records used by merchants as commercial books when invoked by one merchant against another. To regard an account statement as part of organized books, the court must verify whether the statement is extracted from those accounting entries using its powers under Article 83, including ordering a technical expert to compare the plaintiff's accounting records with the account statement and submitted invoices and to determine the defendant's legal‑financial position. This is an educational summary and not a judicial text or legal advice.
Practical significance
Practically, parties submitting invoices and account statements should ensure applicable stamp fees are paid. Admissibility and weight of merchant books and account statements depend on meeting statutory conditions for organized books and on the court's verification that a statement derives from actual accounting records. Such verification may require a technical expertise ordered by the court to match records, statements and invoices, which affects the documents' evidentiary value and the opposing party's financial-legal position.
Sources and references
Verify the official text and latest amendments before relying on this material professionally.