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Practical Handbook VAT 2022

Formal obligations

Business or professionals that carry out transactions of investment gold, and other activities that are not subject to the special regime, must specify all acquisitions and imports corresponding to each differentiated sector of activity, duly separated, in their Record Book of invoices received.

Entrepreneurs or professionals who carry out transactions involving investment gold must keep copies of the invoices relating to such transactions, as well as the records of such transactions, for a period of five years (Article 140.sexies of the Law on VAT).