Investment gold is defined as gold in the form of ingots or bars accepted/quoted on the precious metal markets and as coins which fulfil certain specific conditions of these materials (purity). Investment gold excludes coins sold for numismatic purposes.
Supplies, intra-EU acquisitions, investment gold import and intermediary services in the supply of investment gold provided by intermediaries acting in the name and on behalf of a principal are VAT-exempt operations.
Normal VAT treatment may be applied by:
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Web page updated on 17 Mar 2025 13:20