The international standard ISO 22382:2018, which was published in October 2018 as a guidance for tax stamp issuers on best practice in the design, sourcing, issuance, and monitoring of tax stamps, is due for review in 2023 – given that it is general ISO practice to review a standard every five years.
ITSA (the International Tax Stamp Association) has launched its own review ahead of the formal one. Its aim is to gather input from tax stamp issuers and suppliers ahead of ISO’s formal review, so it can provide input to that review once it gets underway.
Initial discussions around this topic have led ITSA to the conclusion that the time to revisit the standard is now, as there have been significant changes in the field since 2018. These include the use of new digital technologies and the continuing expansion of stamps to many products, in addition to the traditional cigarettes and alcoholic beverages.
ITSA has asked Ian Lancaster to lead this process. He was ISO’s Project Leader for writing the original standard so is obviously familiar with it, as well as with current trends in tax stamps and ISO procedures.
The expectation is that ISO will launch its procedural review in Autumn 2023, at which time any proposed changes to the standard should be presented, with the aim of expediting the review process.
ITSA is planning to start its own review with issuers and suppliers in December so that its recommendations will form the core of those proposed changes. ISO’s procedure might then take 12-18 months of further consultation before the revised standard is published.
Some aspects of the standard that may need to be re-considered include the general level of depth and detail it goes into, the tax stamp procurement process, direct marking systems and the use of 2D barcodes and the digital systems that support them.
It might also be appropriate to examine the possibility of a parallel compliance standard for suppliers – ie. a standard that requires organisations to be inspected and audited to ensure they comply with the standard.
But there are no doubt other aspects of the standard that might benefit from review, so when Ian Lancaster contacts you for your input please respond with your constructive comments and suggestions!
You don’t have to wait for Ian to contact you, though; if you have suggestions for improvements to the tax stamp standard, please contact him at ian@lancaster-consult.com.
