Austria Austria Gazettes Ordinance Updating List of VAT Exempt Gold Coins 03 February 202287 views1 min read Gold coins with less than 90 percent purity aren’t VAT exempt. Source: bloombergtax.com Exemption Triangulation: also if the middle trader is VAT registered (but not resident) in the country of destination, but uses the VAT number of another Member State VAT ACT 1994 and other Tax Acts amended in response to COVID 19 in Austria