Revenue states that Enhanced Reporting Requirements (ERR) submissions should be made on or before the award date to the employee. In reality, many employers report the award in the month it is given to the employee as part of their normal payroll process.
So, you could order gift cards in December and award them in January. The Revenue reporting would then need to be completed in January in this case.
The obligation to make ERR returns lies with the employer – AllGo does NOT send any client or gift card details to Revenue.