Lesotho

There are no specific laws on expired Giftcards. Merchants must clearly state expiry dates; otherwise customers may request an extension or a refund.

Giftcards are subject to VAT, which applies upon redemption. A distinction between single-purpose and multi-purpose Giftcards is not legally defined.

Giftcard sales are permitted, particularly in trade and tourism sectors. Electronic Giftcards are increasingly used but are subject to tax registration requirements.

In Lesotho there is no specific legal regulation on the validity period of Giftcards. Under contract law, a general limitation period of three years applies. Merchants may set validity periods, but must clearly indicate them.