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: 2005-11-30
Institutions: European Commission
Subjects: VAT, gold, investment, tax exemption

C 300/10

EN

Official Journal of the European Union

30.11.2005

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)

(2005/C 300/04)

Valid for the year 2006

EXPLANATORY NOTE

(a)

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).

(b) The coins included in this list are considered to fulfil the criteria of Article 26b and therefore will be
treated as investment gold in those Member States. As a result their supply is exempt from VAT for
the whole of the 2006 calendar year.

(c)

The exemption will apply to all issues of the given coin in this list, except to issues of coins with a
purity lower 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 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

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

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

30.11.2005

EN

Official Journal of the European Union

C 300/11

COUNTRY OF ISSUE

COINS

ARGENTINA

AUSTRALIA

AUSTRIA

BAHAMAS

BELGIUM

BELIZE

BERMUDA

BHUTAN

1 ARGENTINO

5 DOLLARS
15 DOLLARS
25 DOLLARS
50 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

1 SERTUM
2 SERTUMS
5 SERTUMS

C 300/12

EN

Official Journal of the European Union

30.11.2005

COUNTRY OF ISSUE

COINS

BOLIVIA

BOTSWANA

BRAZIL

4 000 PESOS BOLIVIANOS

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

CAYMAN ISLANDS

CHAD

CHILE

CHINA

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

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)

30.11.2005

EN

Official Journal of the European Union

C 300/13

COUNTRY OF ISSUE

COINS

COLOMBIA

CONGO

COOK ISLANDS

COSTA RICA

CUBA

1 PESO
2 PESOS
2 ½ 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

4 PESOS
5 PESOS
20 PESOS
50 PESOS
100 PESOS

CYPRUS

50 POUNDS

CZECH REPUBLIC

CZECHOSLOVAKIA

DOMINICAN REPUBLIC

ECUADOR

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)

1 DUKÁT
2 DUKÁT
5 DUKÁT
10 DUKÁT

30 PESOS
100 PESOS
200 PESOS
250 PESOS

1 CONDOR
10 SUCRES

C 300/14

EN

Official Journal of the European Union

30.11.2005

COUNTRY OF ISSUE

COINS

EL SALVADOR

EQUATORIAL GUINEA

ETHIOPIA

FIJI

FRANCE

GABON

GAMBIA

GIBRALTAR

GUATAMALA

GUERNSEY

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

10 EURO
20 EURO
50 EURO
5 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

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

30.11.2005

EN

Official Journal of the European Union

C 300/15

COUNTRY OF ISSUE

COINS

GUINEA

HAITI

HONDURAS

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

200 LEMPIRAS
500 LEMPIRAS

HONG KONG

1 000 DOLLARS

HUNGARY

ICELAND

INDIA

INDONESIA

IRAN

IRAQ

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

500 KRONUR

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)
(2½ PAHLAVI )
(5 PAHLAVI)
(10 PAHLAVI)
500 RIALS
750 RIALS
1 000 RIALS
2 000 RIALS

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

C 300/16

EN

Official Journal of the European Union

30.11.2005

COUNTRY OF ISSUE

COINS

ISLE OF MAN

ISRAEL

IVORY COAST

JAMAICA

JERSEY

JORDAN

KATANGA

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

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

5 FRANCS

30.11.2005

EN

Official Journal of the European Union

C 300/17

COUNTRY OF ISSUE

COINS

KENYA

KIRIBATI

LATVIA

LESOTHO

LIBERIA

LUXEMBOURG

MACAU

MALAWI

MALAYSIA

MALI

MALTA

MARSHALL ISLANDS

MAURITIUS

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

100 RUPEES
200 RUPEES
250 RUPEES
500 RUPEES
1 000 RUPEES

C 300/18

EN

Official Journal of the European Union

30.11.2005

COUNTRY OF ISSUE

COINS

MEXICO

MONACO

MONGOLIA

NEPAL

NETHERLANDS

NETHERLANDS ANTILLES

NEW ZEALAND

2 PESOS
2½ 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

(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

PAKISTAN

PANAMA

10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS

10 KRONER
1500 KRONER

25 OMANI RIALS
75 OMANI RIALS

3 000 RUPEES

100 BALBOAS
500 BALBOAS

PAPUA NEW GUINEA

100 KINA

30.11.2005

EN

Official Journal of the European Union

C 300/19

COUNTRY OF ISSUE

COINS

PERU

PHILIPPINES

POLAND

PORTUGAL

RHODESIA

RUSSIA

RWANDA

SAN MARINO

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

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

SERBIA

SEYCHELLES

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

10 DINARA

1 000 RUPEES
1 500 RUPEES

C 300/20

EN

Official Journal of the European Union

30.11.2005

COUNTRY OF ISSUE

COINS

SIERRA LEONE

SINGAPORE

SLOVENIA

SOLOMON ISLANDS

SOMALIA

SOUTH AFRICA

SOUTH KOREA

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

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

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
1 PROTEA
1 RAND
2 RAND
½ SOVEREIGN (=½ POUND)
1 SOVEREIGN (= 1 POUND)

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

30.11.2005

EN

Official Journal of the European Union

C 300/21

COUNTRY OF ISSUE

COINS

SPAIN

SUDAN

SURINAM

SWAZILAND

SWITZERLAND

SYRIA

TANZANIA

THAILAND

TONGA

TUNISIA

10 (ESCUDOS)
10 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

10 FRANCS
20 FRANCS
50 FRANCS
100 FRANCS

(½ POUND)
(1 POUND)

1 500 SHILINGI
2 000 SHILINGI

(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

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

C 300/22

EN

Official Journal of the European Union

30.11.2005

COUNTRY OF ISSUE

COINS

TURKEY

(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 AND CAICOS ISLANDS 100 CROWNS

TUVALU

UGANDA

UNITED ARAB EMIRATES

UNITED KINGDOM

URUGUAY

USA

VATICAN

VENEZUELA

WESTERN SAMOA

YUGOSLAVIA

ZAIRE

ZAMBIA

50 DOLLARS

50 SHILLINGS
100 SHILLINGS
500 SHILLINGS
1 000 SHILLINGS

(500 DIRHAMS)
(750 DIRHAMS)
(1 000 DIRHAMS)

(1/3 GUINEA)
(½ GUINEA)
50 PENCE
2 POUNDS
5 POUNDS
10 POUNDS
25 POUNDS
50 POUNDS
100 POUNDS
(2 SOVEREIGNS)
(5 SOVEREIGNS)

5 000 NUEVO PESOS
20 000 NUEVO PESOS
5 PESOS

25 DOLLARS
50 DOLLARS

20 LIRE

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

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