Guatemala

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

Giftcards are subject to VAT (IVA), which is charged on redemption. There is no distinction between single-purpose and multi-purpose Giftcards. Merchants must report revenues electronically.

Which consumer rights apply in Guatemala regarding expired Giftcards? ›

There is no legal obligation to refund expired Giftcards. However, merchants must clearly state the validity period. Missing information can be treated as misleading under consumer protection law.

What special rules apply in Guatemala for the sale, issuance, or redemption of Giftcards? ›

Giftcard sales in Guatemala are permitted. Electronic Giftcards must comply with the data-protection rules of Decreto 57-2008. Online providers must register their systems with the tax authority.

Is there a legal regulation in Guatemala on the validity period of Giftcards? ›

In Guatemala there is no specific legal rule on the validity period of Giftcards. Under the Commercial Code, a limitation period of three years applies unless a different period is agreed.