The following are exempt from VAT:
- Ìý
•ÌýÌýÌýÌý The supply of investment gold.
- Ìý
•ÌýÌýÌýÌý The intra-EU acquisition of investment gold.
- Ìý
•ÌýÌýÌýÌý The importation of investment gold.
- Ìý
•ÌýÌýÌýÌý The services of agents who act in the name and on behalf of another person, when they take part in the supply of investment gold.
'Investment gold' includes the following:
- Ìý
•ÌýÌýÌýÌý Gold, in the form of a bar or a wafer of weights accepted by the bullion markets, of a purity equal to or greater than 995 thousandths, and of a weight exceeding one gram, whether or not represented by securities which
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Web page updated on 17 Mar 2025 15:10