Estonia
Europe
What special rules apply in Estonia for the sale, issuance, or redemption of Giftcards?
In Estonia, Giftcards may be issued in physical or digital form. Electronic Giftcard sales are subject to the E-Commerce Act and must be recorded for tax purposes. Providers must document transactions electronically.
Is there a legal regulation in Estonia on the validity period of Giftcards?
In Estonia there is no specific legal rule on the validity period of Giftcards. Under the Law of Obligations, a limitation period of three years applies unless a different period is agreed. Providers must clearly inform consumers about the validity period.
Which consumer rights apply in Estonia regarding expired Giftcards?
Under Estonian consumer protection law, there is no entitlement to a refund for expired Giftcards. However, merchants must clearly state the validity period. If the information is missing, the consumer may request an extension.
How are Giftcards treated for tax purposes in Estonia (VAT, single-purpose / multi-purpose)?
Estonia has implemented EU Directive 2016/1065. For single-purpose Giftcards, VAT (käibemaks) is due on sale; for multi-purpose Giftcards, VAT is due on redemption.