Uzbekistan
Asia
What consumer rights apply in Uzbekistan for expired Giftcards?
There is no general statutory right to redemption or refund after expiry. Validly agreed Terms and Conditions are decisive. Unfair or consumer disadvantaging clauses may be invalid and affected consumers may contact the Consumer Rights Protection Agency.
How are Giftcards treated for tax purposes in Uzbekistan (VAT, single-purpose / multi-purpose)?
There is no specific SPV or MPV regime. VAT at 12 percent follows the general rules based on the time of supply of goods or services. The mere sale of a Giftcard is generally not taxable and taxation occurs upon redemption for the actual service provided. Companies should observe current VAT guidance on timing and tax base.
Is there a legal rule in Uzbekistan on the validity period of Giftcards?
No explicit statutory minimum/maximum validity period for Giftcards is set. Issuer T&Cs apply; transparency and consumer protection duties follow the reformed consumer rights law (Law “On Protection of Consumer Rights”, amendments 2022). (gratanet.com)
What special rules apply in Uzbekistan to the sale, issuance, or redemption of Giftcards?
Transparent Terms and Conditions including validity period scope of use transferability and fees are essential. E commerce is explicitly covered by consumer law reform. Documentation of issuance and redemption and clear customer information are recommended.