Albania

In Albania, Giftcards are treated as advance payments. VAT becomes due at the time of redemption. A formal distinction between single-purpose and multi-purpose Giftcards is not explicitly made but broadly aligns in practice with the EU VAT Directive.

Giftcard sales in Albania are permitted in both physical and digital form. Online providers must be registered with the national information authority (AKSHI) and comply with tax reporting. Electronic Giftcard sales are subject to the e-commerce law.

Under Albanian consumer protection law, there is no entitlement to a refund for expired Giftcards if the validity period was clearly stated at purchase. Consumers can rely only on general fairness principles if the provider breached transparency obligations.

Albania does not have a specific legal rule on the validity period of Giftcards. Under the Albanian Civil Code, contractual claims generally become time-barred after three years. Providers may set shorter validity periods but must state them clearly at the time of sale.