San Marino

Europe

Is there a legal rule in San Marino on the validity period of Giftcards?
No specific nationwide minimum/maximum duration for Giftcards is identifiable. Terms are set contractually (terms and conditions); general information/transparency duties follow, among other sources, from the E Commerce law (applies to consumers without special Giftcard terms).
What special rules apply in San Marino to the sale, issuance, or redemption of Giftcards?
Transparency in terms and conditions (term, redemption method, scope, fees) is decisive. For online sales, disclosure duties under the E Commerce law apply; no specific Giftcard licence/reporting procedure is provided.
What consumer rights apply in San Marino for expired Giftcards?
Generally, there is no right to redeem/refund after expiry if the limitation was clearly agreed. Disputes are assessed under general consumer/civil law (no specific Giftcard law).
How are Giftcards treated for tax purposes in San Marino (VAT, single-purpose / multi-purpose)?
San Marino has no value added tax; instead, a single stage import tax (“monofase”) (generally 17%) applies to goods imports. An EU like SPV/MPV regime does not exist; economically, the tax is relevant not on Giftcard sale but on import/final supply.