Antigua and Barbuda – Northamerica (International) – FAQ

How are Giftcards treated for tax purposes in Antigua and Barbuda (VAT, single-purpose / multi-purpose)?

Giftcards are subject to the sales tax (ABST). Tax liability generally arises on redemption, not on issuance. There is no legal distinction between single-purpose and multi-purpose Giftcards.

Which consumer rights apply in Antigua and Barbuda regarding expired Giftcards?

Consumer rights regarding expired Giftcards are not regulated in Antigua and Barbuda. Providers may decide individually whether to extend or refund. However, the Fair Trading Act requires clear communication of expiry dates.

Is there a legal regulation in Antigua and Barbuda on the validity period of Giftcards?

Antigua and Barbuda has no specific laws on the validity period of Giftcards. Under general contract law, claims typically become time-barred after three years unless a shorter period is set in the contract. Providers must clearly state the validity period at the time of sale.

What special rules apply in Antigua and Barbuda for the sale, issuance, or redemption of Giftcards?

Giftcards are often used in connection with tourism services and hospitality. Electronic Giftcards are still rare but may be distributed via licensed payment service providers.