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- 2019
Specificity of Gold TradeKeywords: investment gold, gold bullion, gold plate, VAT exemption Abstract: Sa?etak Investment gold encompasses gold in the form of levers or weight plates accepted on the market of precious metals, of a purity equal to or greater than 995 thousand and gold coins of a purity equal to or greater than 900 thousand that meet the prescribed conditions. If the sale of investment gold is carried out by the taxpayer of value added tax, exemption from value added tax applies. The investor gold dealer is obliged to keep the prescribed records. Investing in investment gold is a relatively safe investment whereby no natural person taxes the earned income
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