Guinea Bissau
Africa
How are Giftcards treated for tax purposes in Guinea-Bissau (VAT, single-purpose / multi-purpose)?
Giftcards are subject to VAT (TVA), which becomes payable upon redemption. There is no distinction between single-purpose and multi-purpose Giftcards. The country aligns with UEMOA tax guidance.
Which consumer rights apply in Guinea-Bissau regarding expired Giftcards?
There is no specific legal rule on expired Giftcards. However, merchants must clearly state expiry dates. Missing information can be treated as a breach of consumer protection rules.
What special rules apply in Guinea-Bissau for the sale, issuance, or redemption of Giftcards?
Giftcard sales in Guinea-Bissau are permitted, but require registration with the tax authority. Electronic Giftcards are increasingly distributed via mobile network operators.
Is there a legal regulation in Guinea-Bissau on the validity period of Giftcards?
In Guinea-Bissau there are no specific statutory rules on the validity period of Giftcards. Under civil law, a limitation period of three years applies. Merchants must provide customers with the validity period in writing.