Vanuatu

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

Vanuatu levies Value Added Tax at 15 percent but has no specific Giftcard rules. In practice taxation occurs upon redemption when the service is provided.

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

Giftcards are mainly used in the tourism sector. Providers must present usage conditions transparently. There are no registration obligations or restrictions for digital Giftcards.

What consumer rights apply in Vanuatu for expired Giftcards? ›

After expiry there is no statutory right to a refund. Consumers may rely on general contract principles if time limits were unclear or misleading.

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

There is no specific statutory regulation on validity periods. Conditions are determined by contractual freedom under civil law and general consumer protection law. Merchants set validity periods individually.