☆ UE List of investment gold coins (VAT-free) for the year 2025.

List of gold coins meeting the criteria set out in Article 344, paragraph 1, point 2), of Council Directive 2006/112/EC of 28 November 2006 (special scheme applicable to investment gold). An explanatory note published in the EU Official Gazette on November 5, 2024, lists gold coins exempt from VAT for 2025. Only coins considered investment gold with at least 90% purity qualify for the exemption

1) Investment gold is

(a) gold of a purity not less than 995 thousandths that is in the form of a bar, or a wafer, of a weight accepted by bullion markets or:

(b) a gold coin minted after 1800 that:

• is of a purity of not less than 900 thousandths
• is, or has been, legal tender in its country of origin; and
• is of a description of a coin that is normally sold at a price that does not exceed 180% of the open market value of the gold contained in the coin;

What’s is included in the EU VAT-free investment gold list in 2025?

New Bulgarian gold coins added to the 2025 EU VAT-Free Investment Gold List

• 10 BGN ‘Св. Богородица – Златна ябълка’ (2024)
• 20 BGN ‘Св. Богородица – Златна ябълка’ (2024)
• 50 BGN ‘Св. Богородица – Златна ябълка’ (2024)
• 100 BGN ‘Св. Богородица – Златна ябълка’ (2024)

all pertain to Bulgarian gold coins themed ‘Св. Богородица – Златна ябълка’ (St. Mary – Golden Apple).

New Malte Gold Coins Added to the 2025 EU VAT-Free Investment Gold List

The 2025 EU VAT-free investment gold list features several new coins from Malta, celebrating significant national milestones and themes of cultural heritage. Among the additions are:

• 50 EURO: Commemorating Malta’s role on the United Nations Security Council in 2024.
• 100 EURO: Marking the 50th Anniversary of The Republic of Malta in 2024.

The list also includes a series of Melita Bullion coins from both 2024 and 2025:

• 10 EURO, 25 EURO, 50 EURO, and 100 EURO (Melita 2024 Bullion).
• 10 EURO, 25 EURO, 50 EURO, and 100 EURO (Melita 2025 Bullion).

These coins meet the EU’s criteria for VAT exemption as investment gold, showcasing fine craftsmanship and historical significance, making them valuable both as collectibles and as bullion.

Poland

Poland contributes with the 20 ZŁOTYCH coin, introduced into circulation in 2024, now officially recognized as VAT-exempt investment gold in 2025.

Valid for the year 2025