Paraguay
Southamerica
What consumer rights apply in Paraguay for expired Giftcards?
No statutory right to redeem expired Giftcards is specified; the issuer’s terms and conditions apply. Unfair or misleading expiry clauses can be challenged under Ley 1334/98 (SEDECO supervision). Recommendation: clear communication and reasonable terms. (FAOLEX)
What special rules apply in Paraguay to the sale, issuance, or redemption of Giftcards?
Transparency on validity/restrictions/fees under Ley 1334/98; documentation guidance from the SET (DNIT consultations) commonly recommends no IVA voucher on card sale, but a receipt and an invoice on redemption. Payment like models may also need to consider network/acquirer rules. (FAOLEX)
Is there a legal rule in Paraguay on the validity period of Giftcards?
No specific Giftcard minimum/maximum validity is stipulated. The issuer’s terms and conditions apply subject to Ley 1334/98 (consumer protection) and SEDECO requirements (transparency, fair terms). (FAOLEX)
How are Giftcards treated for tax purposes in Paraguay (VAT, single-purpose / multi-purpose)?
No EU SPV/MPV system. Administrative practice: Giftcards are treated as a means of payment (“medio de pago”) for future purchases; no IVA invoice is issued on sale of the card; instead a receipt is used; IVA invoicing occurs on redemption (time of supply). This is reflected in consultations (DNIT/SET) and professional guidance. (DNIT)