Nauru

What special rules apply in Nauru to the sale, issuance, or redemption of Giftcards? ›

The sale of Giftcards is permitted in Nauru but is scarcely regulated. Electronic Giftcards are rarely used and are not subject to specific supervision.

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

Nauru does not levy value added tax. Giftcards are treated for tax purposes only upon redemption as revenue or turnover.

What consumer rights apply in Nauru for expired Giftcards? ›

There are no specific consumer rights for expired Giftcards. Merchants must clearly label expiry dates; missing information may justify a voluntary extension.

Is there a legal rule in Nauru on the validity period of Giftcards? ›

In Nauru there is no legal rule on the validity period of Giftcards. Under contract law, a general limitation period of three years applies. Merchants must clearly state expiry dates.