The short answer

Gift cards bring cash forward and typically bring new customers who spend above the card value. They also create a liability on your balance sheet, and expiry rules are restricted or prohibited in many jurisdictions.

Digital sells better

Digital gift cards can be bought and delivered in minutes, which captures last-minute gifting that physical stock cannot. Keep physical cards for in-store impulse purchases.

Accounting and expiry

Record sales as a liability, recognise revenue on redemption. Many Canadian provinces and US states restrict or prohibit expiry dates and dormancy fees — check before printing terms.

Key takeaways

  • Gift card sales are a liability until redeemed
  • Digital captures last-minute gifting
  • Expiry and dormancy fees are legally restricted in many places

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