Formal obligations

Entrepreneurs or professionals who carry out operations that involve investment gold and other activities to which the special regime does not apply, must record in the Record Book of invoices received , with the due separation, acquisitions or imports that correspond to each differentiated sector of activity.

Entrepreneurs or professionals who carry out operations involving investment gold must keep copies of the invoices corresponding to said operations, as well as their records, for a period of five years. (article 140.sexies of the VAT Law ).