Uruguay
Southamerica
What consumer rights apply in Uruguay for expired Giftcards?
No loss of balance on expiry. Consumers can request renewal of the carrier or payout (to the buyer); merchants may not appropriate the amount (otherwise abusive practice). (gub.uy)
What special rules apply in Uruguay to the sale, issuance, or redemption of Giftcards?
Merchants must provide clear T&Cs (scope, residual value, renewal after expiry). Giftcards are common in promotions; expiry must not cause loss of balance, and renewal or payout for the buyer is предусмотрен. (gub.uy)
How are Giftcards treated for tax purposes in Uruguay (VAT, single-purpose / multi-purpose)?
No EU SPV/MPV regime. The sale of Giftcards is generally not subject to VAT; VAT arises at redemption on the actual goods/services supplied (general DGI principle). Specific schemes (e.g., tourism benefits) may require attention. (gub.uy)
Is there a legal rule in Uruguay on the validity period of Giftcards?
Yes, the amount does not expire. Authorities clarify that Giftcards/vales de cambio may not have an expiry that causes loss of the balance; at most, the carrier may lose operability, but the money remains and can be renewed or paid out. (gub.uy)