Value added tax (VAT) — Exempt investment gold — List of gold coins meeting the criteria established in Article 344(1), point (2) of the Council Directive 2006/112/EC (special scheme for investment gold) — Valid for the year 2012
Date: 2011-12-02
Institutions: European Commission
Subjects: VAT, gold, investment, issuing of currency, tax exemption, third country








C_2011351EN.01001701.xml










2.12.2011   


EN


Official Journal of the European Union


C 351/17





VALUE ADDED TAX (VAT)
EXEMPT INVESTMENT GOLD
List of gold coins meeting the criteria established in Article 344(1), point (2) of the Council Directive 2006/112/EC (special scheme for investment gold)
Valid for the year 2012
2011/C 351/07
EXPLANATORY NOTE






(a)


This list reflects the contributions sent by Member States to the Commission within the deadline set by Article 345 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.










(b)


The coins included in this list are considered to fulfil the criteria of Article 344 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 2012 calendar year.










(c)


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










(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 VAT Directive.










(e)


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.










(f)


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



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





ALBANIA



20 LEKE
50 LEKE
100 LEKE
200 LEKE
500 LEKE





ALDERNEY



5 POUNDS
25 POUNDS
1 000 POUNDS





ANDORRA



50 DINERS
100 DINERS
250 DINERS
1 SOVEREIGN





ANGUILLA



5 DOLLARS
10 DOLLARS
20 DOLLARS
100 DOLLARS





ARGENTINA



1 ARGENTINO





ARUBA



10 FLORIN
25 FLORIN





AUSTRALIA



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
1/2 SOVEREIGN (= 1/2 POUND)
1 SOVEREIGN (= 1 POUND)





AUSTRIA



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





BAHAMAS



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





BELGIUM



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





BELIZE



25 DOLLARS
50 DOLLARS
100 DOLLARS
250 DOLLARS





BERMUDA



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





BHUTAN



1 SERTUM
2 SERTUMS
5 SERTUMS





BOLIVIA



4 000 PESOS BOLIVIANOS





BOTSWANA



5 PULA
150 PULA
10 THEBE





BRAZIL



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





BRITISH VIRGIN ISLANDS



100 DOLLARS





BULGARIA



(1 LEV)
(5 LEVA)
(10 LEVA)
(20 LEVA)
(100 LEVA)
(125 LEVA)
(1 000 LEVA)
(10 000 LEVA)
(20 000 LEVA)





BURUNDI



10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS





CANADA



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





CAYMAN ISLANDS



25 DOLLARS
50 DOLLARS
100 DOLLARS
250 DOLLARS





CHAD



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





CHILE



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





CHINA



5/20 YUAN (1/20 oz)
10/50 YUAN (1/10 oz)
25/100 YUAN (1/4 oz)
50/200 YUAN (1/2 oz)
100/500 YUAN (1 oz)
5 (YUAN)
10 (YUAN)
20 (YUAN)
25 (YUAN)
50 (YUAN)
100 (YUAN)
150 (YUAN)
200 (YUAN)
250 (YUAN)
300 (YUAN)
400 (YUAN)
450 (YUAN)
500 (YUAN)
1 000 (YUAN)





COLOMBIA



1 PESO
2 PESOS
2 1/2 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





CONGO



10 FRANCS
20 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS





COOK ISLANDS



100 DOLLARS
200 DOLLARS
250 DOLLARS





COSTA RICA



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





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)





CZECHOSLOVAKIA



1 DUKÁT
2 DUKÁT
5 DUKÁT
10 DUKÁT





DENMARK



10 KRONER
20 KRONER
1 000 KRONER





DOMINICAN REPUBLIC



30 PESOS
100 PESOS
200 PESOS
250 PESOS





ECUADOR



1 CONDOR
10 SUCRES





EL SALVADOR



25 COLONES
50 COLONES
100 COLONES
200 COLONES
250 COLONES





EQUATORIAL GUINEA



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





ETHIOPIA



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





FIJI



5 DOLLARS
10 DOLLARS
200 DOLLARS
250 DOLLARS





FINLAND



100 EURO
1 000 MARKKAA
2 000 MARKKAA





FRANCE



1/4 EURO
10 EURO
20 EURO
50 EURO
100 EURO
200 EURO
250 EURO
500 EURO
1 000 EURO
5 000 EURO
5 FRANCS
10 FRANCS
20 FRANCS
40 FRANCS
50 FRANCS
100 FRANCS
500 FRANCS
655,97 FRANCS





GABON



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





GAMBIA



200 DALASIS
500 DALASIS
1 000 DALASIS





GERMANY



1 DM
100 EURO





GIBRALTAR



1/25 CROWN
1/10 CROWN
1/5 CROWN
1/2 CROWN
1 CROWN
2 CROWNS
50 PENCE
1 POUND
5 POUNDS
25 POUNDS
50 POUNDS
100 POUNDS
1/25 ROYAL
1/10 ROYAL
1/5 ROYAL
1/2 ROYAL
1 ROYAL





GUATEMALA



5 QUETZALES
10 QUETZALES
20 QUETZALES





GUERNSEY



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





GUINEA



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





HAITI



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





HONDURAS



200 LEMPIRAS
500 LEMPIRAS





HONG KONG



1 000 DOLLARS





HUNGARY



1 DUKAT
4 FORINT = 10 FRANCS
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
500 000 FORINT
10 KORONA
20 KORONA
100 KORONA





ICELAND



500 KRONUR
10 000 KRONUR





INDIA



1 MOHUR
15 RUPEES
1 SOVEREIGN





INDONESIA



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





IRAN



(1/2 AZADI)
(1 AZADI)
(1/4 PAHLAVI)
(1/2 PAHLAVI)
(1 PAHLAVI)
(2 1/2 PAHLAVI)
(5 PAHLAVI)
(10 PAHLAVI)
50 POUND
500 RIALS
750 RIALS
1 000 RIALS
2 000 RIALS





IRAQ



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





ISLE OF MAN



1/20 ANGEL
1/10 ANGEL
1/4 ANGEL
1/2 ANGEL
1 ANGEL
5 ANGEL
10 ANGEL
15 ANGEL
20 ANGEL
1/25 CROWN
1/10 CROWN
1/5 CROWN
1/2 CROWN
1 CROWN
50 PENCE
1 POUND
2 POUNDS
5 POUNDS
50 POUNDS
(1/2 SOVEREIGN)
(1 SOVEREIGN)
(2 SOVEREIGNS)
(5 SOVEREIGNS)





ISRAEL



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





ITALY



20 EURO
50 EURO





IVORY COAST



10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS





JAMAICA



100 DOLLARS
250 DOLLARS





JERSEY



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





JORDAN



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





KATANGA



5 FRANCS





KENYA



100 SHILLINGS
250 SHILLINGS
500 SHILLINGS





KIRIBATI



150 DOLLARS





LATVIA



100 LATU





LESOTHO



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





LITHUANIA



100 LITŲ
500 LITŲ





LUXEMBURG



5 EURO
10 EURO
20 EURO
20 FRANCS
40 FRANCS





MACAO



250 PATACAS
500 PATACAS
1 000 PATACAS
10 000 PATACAS





MALAWI



250 KWACHA





MALAYSIA



100 RINGGIT
200 RINGGIT
250 RINGGIT
500 RINGGIT





MALI



10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS





MALTA



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





MARSHALL ISLANDS



20 DOLLARS
50 DOLLARS
200 DOLLARS





MAURITIUS



100 RUPEES
200 RUPEES
250 RUPEES
500 RUPEES
1 000 RUPEES





MEXICO



1/20 ONZA
1/10 ONZA
1/4 ONZA
1/2 ONZA
1 ONZA
2 PESOS
2 1/2 PESOS
5 PESOS
10 PESOS
20 PESOS
50 PESOS
250 PESOS
500 PESOS
1 000 PESOS
2 000 PESOS





MONACO



10 EURO
20 EURO
100 EURO
20 FRANCS
100 FRANCS
200 FRANCS





MONGOLIA



750 (TUGRIK)
1 000 (TUGRIK)





NEPAL



1 ASARPHI
1 000 RUPEES





NETHERLANDS



(1 DUKAAT)
(2 DUKAAT)
10 EURO
20 EURO
50 EURO
1 GULDEN
5 GULDEN
10 GULDEN





NETHERLANDS ANTILLES



5 GULDEN
10 GULDEN
50 GULDEN
100 GULDEN
300 GULDEN





NEW ZEALAND



5 DOLLARS
10 DOLLARS
150 DOLLARS
1,56 grammes/1/20 ounce
3,11 grammes/1/10 ounce
7,77 grammes/1/4 ounce
15,56 grammes/1/2 ounce
31,1 grammes/1 ounce





NICARAGUA



50 CORDOBAS





NIGER



10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS





NORWAY



1 500 KRONER





OMAN



25 BAISA
50 BAISA
100 BAISA
1/4 OMANI RIAL
1/2 OMANI RIAL
OMANI RIAL
5 OMANI RIALS
10 OMANI RIALS
15 OMANI RIALS
20 OMANI RIALS
25 OMANI RIALS
75 OMANI RIALS





PAKISTAN



3 000 RUPEES





PANAMA



100 BALBOAS
500 BALBOAS





PAPUA NEW GUINEA



100 KINA





PERU



1/5 LIBRA
1/2 LIBRA
1 LIBRA
5 SOLES
10 SOLES
20 SOLES
50 SOLES
100 SOLES





PHILIPPINES



1 000 PISO
1 500 PISO
5 000 PISO





POLAND



50 ZŁOTYCH (orzeł bielik)
50 ZŁOTYCH
100 ZŁOTYCH (orzeł bielik)
100 ZŁOTYCH
(exception: 100 ZŁOTYCH „Beatyfikacja Jana Pawła II 1 V 2011”)
200 ZŁOTYCH (orzeł bielik)
200 ZŁOTYCH
500 ZŁOTYCH (orzeł bielik)





PORTUGAL



1 ESCUDO
100 ESCUDOS
200 ESCUDOS
500 ESCUDOS
5 EURO
8 EURO
10 000 REIS





RHODESIA



1 POUND
5 POUNDS
10 SHILLINGS





RUSSIA



1 (CHERVONET)
15 (ROUBLES)
25 (ROUBLES)
50 (ROUBLES)
100 (ROUBLES)
200 (ROUBLES)
1 000 (ROUBLES)
10 000 (ROUBLES)





RWANDA



10 FRANCS
25 FRANCS
50 FRANCS
100 FRANCS





SAN MARINO



20 EURO
50 EURO
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





SERBIA



10 DINARA
20 DINARA





SEYCHELLES



1 000 RUPEES
1 500 RUPEES





SIERRA LEONE



20 DOLLARS
50 DOLLARS
100 DOLLARS
250 DOLLARS
500 DOLLARS
2 500 DOLLARS
1/4 GOLDE
1/2 GOLDE
1 GOLDE
5 GOLDE
10 GOLDE
1 LEONE





SINGAPORE



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





SLOVAKIA



100 EURO
5 000 KORUN (5 000 Sk)
10 000 KORUN (10 000 Sk)





SLOVENIA



100 EURO
5 000 TOLARS
20 000 TOLARS
25 000 TOLARS





SOLOMON ISLANDS



10 DOLLARS
25 DOLLARS
50 DOLLARS
100 DOLLARS





SOMALIA



20 SHILLINGS
50 SHILLINGS
100 SHILLINGS
200 SHILLINGS
500 SHILLINGS
1 500 SHILLINGS





SOUTH AFRICA



1/10 KRUGERRAND
1/4 KRUGERRAND
1/2 KRUGERRAND
1 KRUGERRAND
1/10 oz NATURA
1/4 oz NATURA
1/2 oz NATURA
1 oz NATURA
1/2 POND
1 POND
1/10 PROTEA
1 PROTEA
1 RAND
2 RAND
5 RAND
25 RAND
1/2 SOVEREIGN (= 1/2 POUND)
1 SOVEREIGN (= 1 POUND)





SOUTH KOREA



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





SPAIN



2 (ESCUDOS)
10 (ESCUDOS)
20 EURO
100 EURO
200 EURO
400 EURO
10 PESETAS
20 PESETAS
25 PESETAS
5 000 PESETAS
10 000 PESETAS
20 000 PESETAS
40 000 PESETAS
80 000 PESETAS
100 (REALES)





SUDAN



25 POUNDS
50 POUNDS
100 POUNDS





SURINAME



20 DOLLARS
50 DOLLARS
100 GULDEN





SWAZILAND



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





SWEDEN



5 KRONOR
10 KRONOR
20 KRONOR
1 000 KRONOR
2 000 KRONOR





SWITZERLAND



10 FRANCS
20 FRANCS
50 FRANCS
100 FRANCS





SYRIA



(1/2 POUND)
(1 POUND)





TANZANIA



1 500 SHILINGI
2 000 SHILINGI





THAILAND



(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)





TONGA



1/2 HAU
1 HAU
5 HAU
1/4 KOULA
1/2 KOULA
1 KOULA





TRISTAN DA CUNHA



2 POUNDS
5 POUNDS
QUARTER SOVEREIGN
HALF SOVEREIGN
SOVEREIGN





TUNISIA



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





TURKEY



(25 KURUSH) (= 25 PIASTRES)
(50 KURUSH) (= 50 PIASTRES)
(100 KURUSH) (= 100 PIASTRES)
(250 KURUSH) (= 250 PIASTRES)
(500 KURUSH) (= 500 PIASTRES)
1/2 LIRA
1 LIRA
500 LIRA
1 000 LIRA
10 000 LIRA
50 000 LIRA
100 000 LIRA
200 000 LIRA
1 000 000 LIRA
60 000 000 LIRA





TURKS AND CAICOS ISLANDS



100 CROWNS





TUVALU



50 DOLLARS





UGANDA



50 SHILLINGS
100 SHILLINGS
500 SHILLINGS
1 000 SHILLINGS





UNITED ARAB EMIRATES



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





UNITED KINGDOM



(1/3 GUINEA)
(1/2 GUINEA)
50 PENCE
2 POUNDS
5 POUNDS
10 POUNDS
25 POUNDS
50 POUNDS
100 POUNDS
QUARTER SOVEREIGN
(1/2 SOVEREIGN) (= 1/2 POUND)
(1 SOVEREIGN) (= 1 POUND)
(2 SOVEREIGNS)
(5 SOVEREIGNS)





URUGUAY



5 000 NUEVO PESOS
20 000 NUEVO PESOS
5 PESOS





UNITED STATES



1 DOLLAR
2,5 DOLLARS
5 DOLLARS
10 DOLLARS (AMERICAN EAGLE)
20 DOLLARS
25 DOLLARS
50 DOLLARS





VATICAN



20 EURO
50 EURO
10 LIRE GOLD
20 LIRE
100 LIRE GOLD





VENEZUELA



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





WESTERN SAMOA



50 TALA
100 TALA





YUGOSLAVIA



20 DINARA
100 DINARA
200 DINARA
500 DINARA
1 000 DINARA
1 500 DINARA
2 000 DINARA
2 500 DINARA
5 000 DINARA
1 DUCAT
4 DUCATS





ZAIRE



100 ZAIRES





ZAMBIA



250 KWACHA