Value added tax (VAT) — Exempt investment gold — List of gold coins meeting the criteria established in Article 26b(A) (ii) of Council Directive 77/388/EEC of 17 May 1977 as amended by Council Directive 98/80/EC of 12 October 1998 (special scheme for investment gold)
Date: 2004-11-23
Institutions: European Commission
Subjects: VAT, gold, investment, money, tax exemption

C 285/6

EN

Official Journal of the European Union

23.11.2004

VALUE ADDED TAX (VAT)

EXEMPT INVESTMENT GOLD

List of gold coins meeting the criteria established in Article 26b(A) (ii) of Council Directive
77/388/EEC of 17 May 1977 as amended by Council Directive 98/80/EC of 12 October 1998
(special scheme for investment gold)

(2004/C 285/05)

(Valid for the year 2005)

EXPLANATORY NOTE

(a)

(b)

(c)

This list reflects the contributions sent by Member States to the Commission within the deadline set
by Article 26b (A) of the Sixth Directive (as amended by Directive 98/80/EC, of 12 October 1998).

The coins included in this list are considered to fulfil the criteria of Article 26b and therefore will be
treated as investment gold. As a result their supply is exempt from VAT for the whole of the year
2005.

The exemption will apply to all issues of the given coin in this list, except to issues of coins with a
purity smaller than 900 thousandths.

(d) However, if a coin does not appear in this list, its supply will still be exempt where the coin meets

the criteria for the exemption laid down in the Sixth Directive.

(e)

(f)

The list is set in alphabetical order, by names of countries and denominations of coins. Within the
same category of coins, the listing follows the increasing value of the currency.

In the list the denomination of the coins reflects the currency shown on the coins. However where
the currency on the coins is not shown in roman script, where possible, its denomination in the list
is shown in parenthesis.

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

AFGHANISTAN

ALBANIA

ALDERNEY

ANDORRA

ANGUILLA

(20 AFGHANI)
10 000 AFGHANI
(½ AMANI)
(1 AMANI)
(2 AMANI)
(4 GRAMS)
(8 GRAMS)
1 TILLA
2 TILLAS

20 LEKE
50 LEKE
100 LEKE
200 LEKE
500 LEKE

25 POUNDS

50 DINERS
100 DINERS
250 DINERS
1 SOVEREIGN

5 DOLLARS
10 DOLLARS
20 DOLLARS
100 DOLLARS

23.11.2004

EN

Official Journal of the European Union

C 285/7

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

ARGENTINA

AUSTRALIA

AUSTRIA

BAHAMAS

BELGIUM

BELIZE

BERMUDA

1 ARGENTINO

5 DOLLARS
15 DOLLARS
25 DOLLARS
50 DOLLARS
100 DOLLARS
150 DOLLARS
200 DOLLARS
250 DOLLARS
500 DOLLARS
1 000 DOLLARS
2 500 DOLLARS
3 000 DOLLARS
10 000 DOLLARS
½ SOVEREIGN (= ½ POUND)

(1 DUCAT)
(4 DUCATS)
10 EURO
25 EURO
50 EURO
100 EURO
4 FLORIN = 10 FRANCS (= 4 GULDEN)
8 FLORIN = 20 FRANCS (= 8 GULDEN)
20 CORONA (= 20 KRONEN)
100 CORONA (= 100 KRONEN)
25 SCHILLING
100 SCHILLING
200 SCHILLING
1 000 SCHILLING
2 000 SCHILLING

10 DOLLARS
20 DOLLARS
25 DOLLARS
50 DOLLARS
100 DOLLARS
150 DOLLARS
200 DOLLARS
2 500 DOLLARS

10 ECU
25 ECU
50 ECU
100 ECU
100 EURO
5 000 FRANCS

25 DOLLARS
50 DOLLARS
100 DOLLARS
250 DOLLARS

10 DOLLARS
25 DOLLARS
50 DOLLARS
60 DOLLARS
100 DOLLARS
200 DOLLARS
250 DOLLARS

C 285/8

EN

Official Journal of the European Union

23.11.2004

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

BHUTAN

1 SERTUM
2 SERTUMS
5 SERTUMS

BOLIVIA

4 000 PESOS BOLIVIANOS

BOTSWANA

BRAZIL

5 PULA
150 PULA
10 THEBE

300 CRUZEIROS
(4 000 REIS)
(5 000 REIS)
(6 400 REIS)
(10 000 REIS)
(20 000 REIS)

BRITISH VIRGIN ISLANDS

100 DOLLARS

BULGARIA

BURUNDI

CANADA

CAYMEN ISLANDS

CHAD

10 LEVA
100 LEVA

10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS

1 DOLLAR
2 DOLLARS
5 DOLLARS
10 DOLLARS
20 DOLLARS
50 DOLLARS
175 DOLLARS
200 DOLLARS
350 DOLLARS

25 DOLLARS
50 DOLLARS
100 DOLLARS
250 DOLLARS

3 000 FRANCS
5 000 FRANCS
10 000 FRANCS
20 000 FRANCS

23.11.2004

EN

Official Journal of the European Union

C 285/9

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

CHILE

CHINA

COLOMBIA

CONGO

COOK ISLANDS

COSTA RICA

2 PESOS
5 PESOS
10 PESOS
20 PESOS
50 PESOS
100 PESOS
200 PESOS

5 (YUAN)
10 (YUAN)
25 (YUAN)
50 (YUAN)
100 (YUAN)
150 (YUAN)
200 (YUAN)
250 (YUAN)
300 (YUAN)
400 (YUAN)
450 (YUAN)
500 (YUAN)
1 000 (YUAN)

1 PESO
2 PESOS
2½ PESOS
5 PESOS
10 PESOS
20 PESOS
100 PESOS
200 PESOS
300 PESOS
500 PESOS
1 000 PESOS
1 500 PESOS
2 000 PESOS
15 000 PESOS

10 FRANCS
20 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS

100 DOLLARS
200 DOLLARS
250 DOLLARS

5 COLONES
10 COLONES
20 COLONES
50 COLONES
100 COLONES
200 COLONES
1 500 COLONES
5 000 COLONES
25 000 COLONES

C 285/10

EN

Official Journal of the European Union

23.11.2004

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

CUBA

4 PESOS
5 PESOS
10 PESOS
20 PESOS
50 PESOS
100 PESOS

CYPRUS

50 POUNDS

CZECH REPUBLIC

1 000 KORUN (1 000 Kč)
2 000 KORUN (2 000 Kč)
2 500 KORUN (2 500 Kč)
5 000 KORUN (5 000 Kč)
10 000 KORUN (10 000 Kč)

DENMARK

20 KRONER

DOMINICAN REPUBLIC

ECUADOR

EL SALVADOR

EQUATORIAL GUINEA

ETHIOPIA

FIJI

30 PESOS
100 PESOS
200 PESOS
250 PESOS

1 CONDOR
10 SUCRES

25 COLONES
50 COLONES
100 COLONES
200 COLONES
250 COLONES

250 PESETAS
500 PESETAS
750 PESETAS
1 000 PESETAS
5 000 PESETAS

400 BIRR
600 BIRR
10 (DOLLARS)
20 (DOLLARS)
50 (DOLLARS)
100 (DOLLARS)
200 (DOLLARS)

200 DOLLARS
250 DOLLARS

23.11.2004

EN

Official Journal of the European Union

C 285/11

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

FRANCE

GABON

GAMBIA

10 EURO
20 EURO
50 EURO
5 FRANCS
10 FRANCS
40 FRANCS
50 FRANCS
100 FRANCS

10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS
1 000 FRANCS
3 000 FRANCS
5 000 FRANCS
10 000 FRANCS
20 000 FRANCS

200 DALASIS
500 DALASIS
1 000 DALASIS

GERMANY

10 MARK

GIBRALTAR

GUATAMALA

GUERNSEY

GUINEA

HAITI

2 CROWNS
25 POUNDS
50 POUNDS
100 POUNDS
1⁄ 25 ROYAL
1⁄ 10 ROYAL
1⁄ 5 ROYAL
½ ROYAL
1 ROYAL

5 QUETZALES
10 QUETZALES
20 QUETZALES

1 POUND
5 POUNDS
10 POUNDS
25 POUNDS
50 POUNDS
100 POUNDS

1 000 FRANCS
2 000 FRANCS
5 000 FRANCS
10 000 FRANCS

20 GOURDES
50 GOURDES
100 GOURDES
200 GOURDES
500 GOURDES
1 000 GOURDES

C 285/12

EN

Official Journal of the European Union

23.11.2004

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

HONDURAS

200 LEMPIRAS
500 LEMPIRAS

HONG KONG

1 000 DOLLARS

HUNGARY

1 DUKAT
8 FORINT = 20 FRANCS
50 FORINT
100 FORINT
200 FORINT
500 FORINT
1 000 FORINT
5 000 FORINT
10 000 FORINT
20 000 FORINT
50 000 FORINT
100 000 FORINT
20 KORONA
100 KORONA

ICELAND

500 KRONUR

INDIA

INDONESIA

IRAN

1 MOHUR
15 RUPEES
1 SOVEREIGN

2 000 RUPIAH
5 000 RUPIAH
10 000 RUPIAH
20 000 RUPIAH
25 000 RUPIAH
100 000 RUPIAH
200 000 RUPIAH

(½ AZADI)
(1 AZADI)
(¼ PAHLAVI)
(½ PAHLAVI)
(1 PAHLAVI )
(2 ½ PAHLAVI )
(5 PAHLAVI )
(10 PAHLAVI )
500 RIALS
750 RIALS
1 000 RIALS
2 000 RIALS

23.11.2004

EN

Official Journal of the European Union

C 285/13

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

IRAQ

ISLE OF MAN

ISRAEL

IVORY COAST

JAMAICA

JERSEY

(5 DINARS)
(50 DINARS)
(100 DINARS)

1⁄ 20 ANGEL
1⁄ 10 ANGEL
¼ ANGEL
½ ANGEL
1 ANGEL
5 ANGEL
10 ANGEL
15 ANGEL
20 ANGEL
1⁄ 25 CROWN
1⁄ 10 CROWN
1⁄ 5 CROWN
½ CROWN
1 CROWN
1 POUND
2 POUNDS
5 POUNDS
50 POUNDS
(½ SOVEREIGN )
(1 SOVEREIGN )
(2 SOVEREIGNS )
(5 SOVEREIGNS )

20 LIROT
50 LIROT
100 LIROT
200 LIROT
500 LIROT
1 000 LIROT
5 000 LIROT
5 NEW SHEQALIM
10 NEW SHEQALIM
20 NEW SHEQALIM
5 SHEQALIM
10 SHEQALIM
500 SHEQEL

10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS

100 DOLLARS
250 DOLLARS

1 POUND
2 POUNDS
5 POUNDS
10 POUNDS
20 POUNDS
25 POUNDS
50 POUNDS
100 POUNDS
1 SOVEREIGN

C 285/14

EN

Official Journal of the European Union

23.11.2004

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

JORDAN

KATANGA

KENYA

KIRIBATI

LATVIA

LESOTHO

LIBERIA

LUXEMBURG

MACAU

MALAWI

MALAYSIA

MALI

MALTA

MARSHALL ISLANDS

2 DINARS
5 DINARS
10 DINARS
25 DINARS
50 DINARS
60 DINARS

5 FRANCS

100 SHILLINGS
250 SHILLINGS
500 SHILLINGS

150 DOLLARS

100 LATUS

1 LOTI
2 MALOTI
4 MALOTI
10 MALOTI
20 MALOTI
50 MALOTI
100 MALOTI
250 MALOTI
500 MALOTI

12 DOLLARS
20 DOLLARS
25 DOLLARS
30 DOLLARS
100 DOLLARS
250 DOLLARS

5 EURO
20 FRANCS

500 PATACAS
1 000 PATACAS

250 KWACHA

100 RINGGIT
200 RINGGIT
250 RINGGIT
500 RINGGIT

10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS

5 (LIRI)
10 (LIRI)
20 (LIRI)
25 (LIRI)
50 (LIRI)
100 (LIRI)

20 DOLLARS
50 DOLLARS
200 DOLLARS

23.11.2004

EN

Official Journal of the European Union

C 285/15

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

MAURITIUS

MEXICO

MONACO

MONGOLIA

NEPAL

NETHERLANDS

NETHERLANDS ANTILLES

NEW ZEALAND

100 RUPEES
200 RUPEES
250 RUPEES
500 RUPEES
1 000 RUPEES

2 PESOS
2 ½ PESOS
5 PESOS
10 PESOS
20 PESOS
50 PESOS
250 PESOS
500 PESOS
1 000 PESOS
2 000 PESOS
1⁄ 20 ONZA
1⁄ 10 ONZA
¼ ONZA
½ ONZA
1 ONZA

20 FRANCS
100 FRANCS
200 FRANCS

750 (TUGRIK)
1 000 (TUGRIK)

1 ASARPHI
1 000 RUPEES

1 DUKAAT
(2 DUKAAT)
1 GULDEN
5 GULDEN

5 GULDEN
10 GULDEN
50 GULDEN
100 GULDEN
300 GULDEN

10 DOLLARS
150 DOLLARS

NICARAGUA

50 CORDOBAS

NIGER

NORWAY

OMAN

10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS

10 KRONER
1 500 KRONER

25 OMANI RIALS
75 OMANI RIALS

C 285/16

EN

Official Journal of the European Union

23.11.2004

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

PAKISTAN

PANAMA

PAPUA NEW GUINEA

PERU

PHILIPPINES

POLAND

PORTUGAL

RHODESIA

RUSSIA

RWANDA

SAN MARINO

3 000 RUPEES

100 BALBOAS
500 BALBOAS

100 KINA
1⁄ 5 LIBRA
½ LIBRA
1 LIBRA
5 SOLES
10 SOLES
20 SOLES
50 SOLES
100 SOLES

1 000 PISO
1 500 PISO
5 000 PISO

50 ZLOTY (Golden Eagle)
100 ZLOTY (Golden Eagle)
100 ZLOTY
200 ZLOTY (Golden Eagle)
200 ZLOTY
500 ZLOTYCH
500 ZLOTY (Golden Eagle)
200 000 ZLOTYCH
500 000 ZLOTYCH

100 ESCUDOS
200 ESCUDOS
500 ESCUDOS
10 000 REIS

10 SHILLINGS
1 POUND
5 POUNDS

5 ROUBLES
10 (ROUBLES)
15 (ROUBLES)
25 ROUBLES
50 (ROUBLES)
200 (ROUBLES)

10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS

1 SCUDO
2 SCUDI
5 SCUDI
10 SCUDI

SAUDI ARABIA

1 GUINEA (= 1 SAUDI POUND)

SENEGAL

10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS
250 FRANCS
500 FRANCS
1 000 FRANCS
2 500 FRANCS

23.11.2004

EN

Official Journal of the European Union

C 285/17

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

SERBIA

SEYCHELLES

SIERRA LEONE

SINGAPORE

SLOVAKIA

SLOVENIA

SOLOMON ISLANDS

SOMALIA

SOUTH AFRICA

10 DINARA
20 DINARA

1 000 RUPEES
1 500 RUPEES

¼ GOLDE
½ GOLDE
1 GOLDE
5 GOLDE
10 GOLDE
20 LEONES
50 LEONES
100 LEONES
250 LEONES
500 LEONES

1 DOLLAR
2 DOLLARS
5 DOLLARS
10 DOLLARS
20 DOLLARS
25 DOLLARS
50 DOLLARS
100 DOLLARS
150 DOLLARS
250 DOLLARS
500 DOLLARS

1 DUKAT
2 DUKAT
5 DUKAT
10 DUKAT

5 000 TOLARS
20 000 TOLARS

10 DOLLARS
25 DOLLARS
50 DOLLARS
100 DOLLARS

20 SHILLINGS
50 SHILLINGS
100 SHILLINGS
200 SHILLINGS
500 SHILLINGS
1 500 SHILLINGS
1⁄ 10 KRUGERRAND
¼ KRUGERRAND
½ KRUGERRAND
1 KRUGERRAND
1⁄ 10 oz NATURA
¼ oz NATURA
½ oz NATURA
1 oz NATURA
1/10 PROTEA
1PROTEA
1 RAND
2 RAND
1/2 SOVEREIGN (=½ POUND)
1 SOVEREIGN (= 1 POUND)

C 285/18

EN

Official Journal of the European Union

23.11.2004

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

SOUTH KOREA

SPAIN

SUDAN

SURINAM

SWAZILAND

SWEDEN

SWITZERLAND

SYRIA

TANZANIA

THAILAND

TONGA

2 500 WON
20 000 WON
25 000 WON
30 000 WON
50 000 WON

2 (ESCUDOS)
10 (ESCUDOS)
10 PESETAS
20 PESETAS
5 000 PESETAS
10 000 PESETAS
20 000 PESETAS
40 000 PESETAS
80 000 PESETAS
100 (REALES)

25 POUNDS
50 POUNDS
100 POUNDS

100 GULDEN

2 EMALANGENI
5 EMALANGENI
10 EMALANGENI
20 EMALANGENI
25 EMALANGENI
50 EMALANGENI
100 EMALAGENI
250 EMALAGENI
1 LILANGENI

5 CROWNS

10 FRANCS
20 FRANCS
50 FRANCS
100 FRANCS

(½ POUND)
(1 POUND)

1 500 SHILINGI
2 000 SHILLINGI

(150 BAHT)
(300 BAHT)
(400 BAHT)
(600 BAHT)
(800 BAHT)
(1 500 BAHT)
(2 500 BAHT)
(3 000 BAHT)
(4 000 BAHT)
(5 000 BAHT)
(6 000 BAHT)

½ HAU
1 HAU
5 HAU
¼ KOULA
½ KOULA
1 KOULA

23.11.2004

EN

Official Journal of the European Union

C 285/19

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

TUNISIA

TURKEY

2 DINARS
5 DINARS
10 DINARS
20 DINARS
40 DINARS
75 DINARS
10 FRANCS
20 FRANCS
5 PIASTRES

(25 KURUSH) (= 25 PIASTRES )
(50 KURUSH) (= 50 PIASTRES)
(100 KURUSH) (= 100 PIASTRES)
(250 KURUSH) (= 250 PIASTRES)
½ LIRA
1 LIRA
500 LIRA
1 000 LIRA
10 000 LIRA

TURKS & CAICOS ISLANDS

100 CROWNS

TUVALU

UGANDA

UNITED ARAB EMIRATES

UNITED KINGDOM

URUGUAY

USA

VATICAN

VENEZUELA

50 DOLLARS

50 SHILLINGS
100 SHILLINGS
500 SHILLINGS
1 000 SHILLINGS

(500 DIRHAMS )
(750 DIRHAMS )
(1 000DIRHAMS)
(1⁄ 3 GUINEA)
(½ GUINEA)
50 PENCE
2 POUNDS
5 POUNDS
10 POUNDS
25 POUNDS
50 POUNDS
100 POUNDS
½ SOVEREIGN
(2 SOVEREIGNS)
(5 SOVEREIGNS)

5 000 NUEVO PESOS
20 000 NUEVO PESOS
5 PESOS

20 DOLLARS
25 DOLLARS
50 DOLLARS

20 LIRE

(10 BOLIVARES)
(20 BOLIVARES)
(100 BOLIVARES)
1 000 BOLIVARES
3 000 BOLIVARES
5 000 BOLIVARES
10 000 BOLIVARES
5 VENEZOLANOS

C 285/20

EN

Official Journal of the European Union

23.11.2004

COUNTRY OF ISSUE

DENOMINATION OF THE COINS

WESTERN SAMOA

YUGOSLAVIA

ZAIRE

ZAMBIA

50 TALA
100 TALA

20 DINARA
100 DINARA
200 DINARA
500 DINARA
1 000 DINARA
1 500 DINARA
2 000 DINARA
2 500 DINARA
5 000 DINARA

100 ZAIRES

250 KWACHA