Andorra

Giftcards in Andorra can be sold in both physical and digital form. Providers must be registered in the commercial register. Electronic Giftcard sales are subject to the provisions of the 2014 e-commerce law.

Andorra does not have a specific legal rule on the validity period of Giftcards. Under general civil law, the limitation period for contractual claims is three years. Providers may set the validity period but must communicate it transparently.

In Andorra, there is no statutory obligation to refund expired Giftcards. Under general contract law, consumers can request a review of unfair terms if expiry dates were communicated unclearly.

In Andorra, Giftcards are subject to the general indirect tax (IGI). Tax liability generally arises upon redemption. There is no specific distinction between single-purpose and multi-purpose Giftcards, but the system follows European standards.