Afghanistan

Afghanistan does not currently have a specific legal rule for the validity period of Giftcards. Relevant transactions are handled under general civil law. Under the principles of the Afghan Civil Code, contractual claims generally become time-barred after three years unless otherwise agreed.

There are no specific statutory rules for expired Giftcards. The decision on goodwill or extension lies entirely with the issuer. In practice, refunds are rare because enforcement of consumer rights remains limited.

The sale and redemption of Giftcards in Afghanistan are mainly cash-based because digital payment systems are only partly available. Electronic Giftcards are mainly used via international providers such as Google Play or mobile prepaid systems that follow international compliance standards.

A clear differentiation between single-purpose and multi-purpose Giftcards does not currently exist in Afghanistan. Giftcards are handled under the general VAT approach, where tax typically arises only upon redemption. The national tax system is still developing and is oriented toward international standards.