Marshall Islands – Oceania (International) – FAQ

How are Giftcards treated for tax purposes in the Marshall Islands (VAT, single-purpose / multi-purpose)?

The Marshall Islands do not have a general VAT system. Giftcards are not subject to VAT and are recognised as revenue only upon redemption.

Is there a legal rule in the Marshall Islands on the validity period of Giftcards?

In the Marshall Islands there is no specific statutory regulation on the validity of Giftcards. The issuer’s terms and conditions apply, and providers must observe general contract and consumer protection principles.

What special rules apply in the Marshall Islands to the sale, issuance, or redemption of Giftcards?

Businesses must provide clear terms and conditions on validity, returns, and redemption. Consumer protection principles require fair business practices and non-misleading advertising. No VAT is payable.

What consumer rights apply in the Marshall Islands for expired Giftcards?

There is no statutory right to redeem expired Giftcards. Providers may set their own deadlines but must clearly communicate them. Unfair clauses may be challenged under consumer protection law.