Acquisitions

Coins

Informing the Commission and publication of comprehensive list of coins meeting criteria

Not regarded as sold for numismatic interest

Customers to account for VAT

Generally

Submission of return, obligations

EC sales statements

Election to tax

Entry and inspection of premises

Exclusions

Exemption

Agents

Generally

Rights of possession

Generally

Importations

Information requirement

Input tax deduction

Investment gold, meaning

Meaning

Non-compliance, civil penalty

Assessment, time limit

Defences

Generally

Mitigation

No multiple penalty for same failure

Payment of VAT, customer liable

Re-attribution of input tax

Records and accounts

Generally

Mitigation of penalty

Penalty for non-compliance

Retention

Terminal market supplies

Regulated gold bullion market transactions

Returns

Traders' rights and obligations

Value of supply