- This document is about the Value Added Tax (VAT) exemption for investment gold.
- It provides a list of gold coins that meet the criteria established in Article 344(1), point (2) of Council Directive 2006/112/EC.
- The list is valid for the year 2024.
- The coins included in the list will be treated as investment gold in Member States and their supply will be exempt from VAT for the entire 2024 calendar year.
- The exemption applies to all issues of the coins in the list, except for coins with a purity lower than 900 thousandths fine.
- If a coin is not included in the list, its supply may still be exempt if it meets the criteria for exemption laid down in the VAT Directive.
- The list is organized in alphabetical order by country names and denominations of coins.
- The denomination of the coins in the list reflects the currency shown on the coins, with the currency in roman script shown in parenthesis where possible.
Source: eur-lex.europa.eu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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