Margin Scheme & Police Register Software for Jewelers & Gold Resale
Manage purchases from individuals with strict documentary traceability, police register control, and automatic tax margin calculation.
Contexto del Sector
Unlike general retail, purchasing second-hand jewelry and precious metals combines a high volume of direct purchases from private individuals with high unit values. Each transaction requires strict seller identification (ID/NIF), binding purchase contracts, and an up-to-date Official Register Book of Second-Hand Goods under Spanish tax and citizen security law.
Specialized Features for Jewelers and Gold Buyers
Private Seller Purchase File & Binding Contract
Immediate seller registration with official ID/passport, itemized description or weight in grams, and instant generation of purchase contracts.
Official Margin Scheme & Police Register Book
Automatic assignment of unique SKU/lot numbers with complete traceability from acquisition to sale or refining shipment.
Dual Invoicing & Margin Control
Issue invoices under the Special Margin Scheme (no VAT breakdown shown to buyers) or Standard VAT Scheme depending on item provenance.
Sector Tax Challenge: Margin-Based Taxation (Spanish REBU)
The most expensive tax error in jewelry and gold resale is applying VAT to the total sale price instead of taxing the actual profit margin. Under Spanish VAT Law 37/1992 (Articles 135 to 139) and AEAT regulations, tax is calculated strictly on the gross margin between private purchase and final resale.
Legal notice: This content is provided for informational purposes regarding software features and Spanish VAT legislation, and does not replace professional tax advice.
Two books, not one: the tax register and the Police register
Dealers in second-hand goods and jewelry face two separate obligations before different authorities. On one hand, the REBU tax register book serves the Spanish Tax Agency (AEAT) to record purchase prices from individuals, sale prices, and calculated profit margins.
On the other hand, the citizen security register book (commonly known as the Police book) serves Law Enforcement Forces. Its purpose is to verify the lawful origin of acquired precious metals and jewelry by identifying sellers with official ID documents and recording detailed item descriptions or weights.
This obligation is anchored in Article 25.1 of Ley Orgánica 4/2015, de 30 de marzo, de protección de la seguridad ciudadana (Organic Law 4/2015 on Protection of Citizen Security in Spain). Meeting tax requirements does not replace the mandatory Police register for jewelry resale.
With RestoreREBU, a single data entry automatically populates both the REBU tax book and the Police register book, issuing purchase contracts seamlessly.
Practical Margin Scheme Calculation Example for Jewelers
Operación de Compraventa
Comparativa Fiscal
Under the Margin Scheme, the tax base on the €500 gross margin is €413.22 (€500 / 1.21), resulting in €86.78 VAT (at 21%). Under standard VAT without margin rules, you would pay €260.33 with zero purchase deduction, creating an unfair €173.55 overpayment.
Preguntas Frecuentes sobre Normativa y Registros
Are the REBU tax register book and the Police register book the same?
No. The REBU register book is a tax document required by the Spanish Tax Agency (AEAT) to calculate profit margins. The Police book is a citizen security requirement (under Article 25.1 of Organic Law 4/2015) to prove lawful origin of jewelry before police forces. RestoreREBU feeds both registers from a single entry.
Who is required to maintain the Police register book in a jewelry business?
Jewelers, silversmiths, and second-hand precious metal buyers acquiring items from private individuals in Spain must keep a Police register book to record seller IDs and item descriptions under Organic Law 4/2015.
Recursos Fiscales y Módulos Relacionados
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