Kosovo

What special rules apply in Kosovo to the sale, issuance, or redemption of Giftcards? ›

The sale of Giftcards is permitted. Electronic providers must register with the tax authority and comply with data-protection requirements under the Law on Information Society Services.

What consumer rights apply in Kosovo for expired Giftcards? ›

In Kosovo there is no legal duty to refund expired Giftcards. However, merchants must clearly communicate expiry dates, otherwise sanctions may be imposed by the consumer protection authority.

Is there a legal rule in Kosovo on the validity period of Giftcards? ›

In Kosovo there is no specific legal rule on the validity period of Giftcards. Under the Civil Code, a general limitation period of three years applies. Merchants must clearly state validity.

How are Giftcards treated for tax purposes in Kosovo (VAT, single-purpose / multi-purpose)? ›

Giftcards are subject to VAT. The tax is charged on redemption. There is no formal distinction between single-purpose and multi-purpose Giftcards.