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Commentary

Investment gold (Latvia)

27 Latvia

Supplies of investment gold are normally exempt from VAT. However, Latvia has implemented the special VAT procedure relating to supplies of investment gold. The following are therefore entitled to opt to tax supplies of investment gold:

  1. Ìý

    •ÌýÌýÌýÌý Businesses manufacturing investment gold or a person modifying gold into investment gold.

  2. Ìý

    •ÌýÌýÌýÌý Suppliers of investment gold for industrial

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