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.

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