Guyana

Giftcards are subject to VAT. The tax is charged when the Giftcard is redeemed. There is no distinction between single-purpose and multi-purpose Giftcards, and tax practice aligns with international principles.

There are no specific rules on expired Giftcards. Merchants must clearly state expiry dates. If this information is missing, the consumer may request a refund or an extension.

In Guyana there is no specific legal rule on the validity period of Giftcards. Under civil law, a general limitation period of three years applies. Merchants may set their own validity periods but must state them clearly.

Giftcard sales in Guyana are permitted. However, electronic Giftcards must be registered under the Electronic Transactions Act. Providers must report transactions for tax purposes.