Morocco

Africa

What special rules apply in Morocco to the sale, issuance, or redemption of Giftcards?
The sale of Giftcards is permitted. Digital providers must register with the tax authority and comply with data protection legislation.
How are Giftcards treated for tax purposes in Morocco (VAT, single-purpose / multi-purpose)?
Giftcards are subject to VAT (TVA), which applies upon redemption. There is no formal legal distinction between single-purpose and multi-purpose Giftcards, although practice follows international standards.
What consumer rights apply in Morocco for expired Giftcards?
There is no specific legal regulation on expired Giftcards. Merchants must clearly label expiry dates; missing information may be considered an unfair business practice.
Is there a legal rule in Morocco on the validity period of Giftcards?
In Morocco there is no specific legal regulation on the validity period of Giftcards. Under the Commercial Code, a general limitation period of five years applies. Merchants must clearly indicate validity.