European Union Gazettes Explanatory Note on 2026 List of VAT-Exempt Gold Coins

The European Union Official Gazette Nov. 14 published Explanatory Note No. C/2025/5923, on the list of gold coins exempt from VAT for calendar year 2026. The explanatory note states: 1) coins included in the list are deemed to meet the requirements under Article 344 of EU Directive 2006/112 (EU VAT Directive), for exemption as investment gold in EU countries; 2) the exemption doesn’t apply to gold coins with less than 90 percent purity; and 3) coins not appearing on the list are still exempt if they meet the criteria for exemption under the EU VAT Directive. [European Union, Official Gazette, ...