Skip to the main content

Journal of Accounting and Management, Vol. IX No. 2, 2019.

Professional paper

Specificity of Gold Trade

Jasna Vuk orcid id orcid.org/0000-0003-2975-5776 ; RRif College of Financial Management, Zagreb, Croatia

Full text: english pdf 100 Kb

page 103-112

downloads: 224

cite

Abstract

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.

Keywords

investment gold; gold bullion; gold plate; VAT exemption

Hrčak ID:

234527

URI

https://hrcak.srce.hr/234527

Publication date:

31.12.2019.

Visits: 513 *