Madagascar

What special rules apply in Madagascar to the sale, issuance, or redemption of Giftcards? ›

Giftcard sales are permitted, particularly in the tourism sector. Electronic Giftcards must be approved by the tax authority.

Is there a legal rule in Madagascar on the validity period of Giftcards? ›

In Madagascar there is no specific legal regulation on the validity period of Giftcards. Under civil law, a general limitation period of three years applies. Merchants must clearly state the validity period.

What consumer rights apply in Madagascar for expired Giftcards? ›

There are no specific rules on expired Giftcards. Merchants must clearly state expiry dates; missing information may be considered misleading.

How are Giftcards treated for tax purposes in Madagascar (VAT, single-purpose / multi-purpose)? ›

Giftcards are subject to VAT (TVA), which is charged upon redemption. A distinction between single-purpose and multi-purpose Giftcards is not legally provided.