This Official Journal entry (OJ C/2025/5923, published 14 November 2025) provides the annual list of gold coins that meet the criteria under Article 344(1)(2) of Council Directive 2006/112/EC, which governs the special VAT scheme for investment gold.
Key Highlights
- Purpose: To identify gold coins that are considered investment-grade and therefore exempt from VAT across the EU for the calendar year 2026.
- Criteria: Coins must meet purity standards (at least 900/1000 fine), be traded at a price not exceeding 180% of the gold value, and be recognized by Member States as investment gold.
- Scope: The list includes coins from dozens of countries, organized alphabetically, with denominations and specifications.
- Legal Basis: Based on contributions from Member States under Article 345 of the VAT Directive, and applies to all qualifying issues of listed coins.
- Exclusions: Coins not on the list may still qualify for VAT exemption if they meet the directive’s criteria.
Practical Implications
- Dealers and investors can use this list to ensure compliance and proper VAT treatment when trading gold coins.
- Tax authorities across the EU will apply the exemption uniformly for listed coins.
- Non-listed coins require individual assessment to determine eligibility for exemption.
Source eur-lex.europa.eu
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