Gabon

Africa

Is there a legal regulation in Gabon on the validity period of Giftcards?
In Gabon there is no specific legal rule on the validity period of Giftcards. Under the Civil Code, a limitation period of three years applies. Merchants must clearly state validity and redemption terms.
How are Giftcards treated for tax purposes in Gabon (VAT, single-purpose / multi-purpose)?
Giftcards are subject to VAT (TVA). The tax becomes payable only upon redemption. A distinction between single-purpose and multi-purpose Giftcards is not provided, but practice aligns with UEMOA guidelines.
What special rules apply in Gabon for the sale, issuance, or redemption of Giftcards?
The sale of Giftcards in Gabon is permitted, but electronic offers require registration with the tax authority. Digital Giftcards are increasingly distributed via mobile network operators.
Which consumer rights apply in Gabon regarding expired Giftcards?
There are no explicit statutory rules for expired Giftcards. However, merchants must clearly state expiry dates. Missing information can be sanctioned as an unfair commercial practice.