Bulgaria
Europe
How are Giftcards treated for tax purposes in Bulgaria (VAT, single-purpose / multi-purpose)?
Bulgaria has fully implemented EU Directive 2016/1065. Single-purpose Giftcards are subject to VAT on issuance, multi-purpose Giftcards on redemption. This has applied since 2019.
Which consumer rights apply in Bulgaria regarding expired Giftcards?
Bulgaria’s consumer protection law does not require refunds for expired Giftcards. Retailers must communicate validity clearly; missing information may be treated as an unfair commercial practice.
Is there a legal regulation in Bulgaria on the validity period of Giftcards?
In Bulgaria, Giftcards are treated as civil-law agreements between retailer and consumer. There is no specific legal rule on validity. Under the Obligations Act, claims typically become time-barred after three years unless another period is agreed.
What special rules apply in Bulgaria for the sale, issuance, or redemption of Giftcards?
Giftcard sales in Bulgaria are governed by general commercial law. Digital Giftcards must comply with the E-Commerce Act and be documented for tax purposes.