Fiji

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

Giftcards are subject to VAT. The tax generally becomes payable upon redemption. There is no distinction between single-purpose and multi-purpose Giftcards.

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

Giftcard sales in Fiji are permitted, but digital providers must be registered under the Online Safety Act. Electronic Giftcards are mainly used in the tourism sector.

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

In Fiji there is no specific legal rule on the validity period of Giftcards. Under contract law, a general limitation period of three years applies. Merchants may set validity individually but must state it clearly.

Which consumer rights apply in Fiji regarding expired Giftcards? ›

Fiji has no specific rule for expired Giftcards. Under the Fair Trading Decree, merchants must clearly communicate validity and redemption terms.