JMich: Yes. If credit doesn't expire, the store offering it has to be treated as a different entity, more specifically a bank. That opens a whole different can of worms, both for the store and the customer.
Luckily, GOG keeps your store credit valid for a year since it was last updated. Buy something that gives you store credit and your current balance will still be available, if not increased. Read 6.11 in the user agreement for more.
paladin181: Also they have to pay taxes on the credit.
While I do not know anything regarding the accounting principles or taxation regulations of Warsaw, in the United States (last time I checked), taxes on store credit (at least for retailers)--while they do have to pay taxes--recognition of this revenue can be deferred up to two years in some cases.
OneFiercePuppy: ...
Sure. Carrying a ? on a balance sheet isn't any fun come tax time. If management decided they aren't going to put up with that hassle, then they expire credits so that credits can exist in the first place.
...
You would still need to carry the "?" or liability on your balance sheet--unless your year of credit starts exactly when Gog's fiscal year begins.
I think that Gog is just being flexible to allow credit when in some cases a refund
cannot be issued. They also want to motivate those with store credit to use it, so a year's time was arbitrarily established.
That said, if they offered a choice, your best option would be a refund. I believe the reason they offer that choice is they are a for-profit company and would just love it if you were nice and saved them the cost of the refund transaction and guarantee their revenue (at a later date). I personally had this happen, and was in such a giving mood gambled that I'd use the credit in a year's time. Because... Gog!