- Second-hand goods, works of art, collectors' items or antiques
If the taxable person supplying second-hand goods, works of art, collectors' items or antiques previously acquired by the taxpayer in the course of business, in order to resale, the tax base is the margin being the difference between the price of sale and of the acquisition, less of tax.
Applying special rules for the taxation of supplies of the above mentioned goods, does not relieve the taxpayer from the conduct of appropriate records.
The law imposes on those taxpayers an additional obligation which exists in a situation when those taxpayers, conducting their supplies, apply both special rules on taxation as well as general principles. In such a situation, records must be conducted in two views, depending on the method of taxation. In respect of supplies taxable on special terms, records must include the prices of the acquisition of goods necessary to determine the amount of the margin.
Of course, if theses brokers only perform activities taxed on special terms, they also have an obligation to keep records. Thus, the records should include the prices of the acquisition of goods necessary to determine the margin. This is due to the general rules for keeping records, according to which the records should include, among others, data necessary to determine the tax basis. In the case of those goods, as already mentioned, the basis is the difference between the price of the sale and the purchase price. Thus, these data and entities associated with these transactions should be entered in the records.
- Investment gold
Taxpayers making supplies of investment gold are obliged to keep records on general principles, although actually they carry out tax-exempt activities.
According to Article 125 (2) of the Act on VAT, records kept by taxpayers engaged in the supply of investment gold in addition to general information, which are required by Article 109 (3) of the Act - it should also include - data of the buyer, which enable his identification.