Gold bullion coin "Australian Kangaroo" 1oz

According to the VATL in Bulgaria (article 160) an investment gold  is exempt from Value Added Tax (VAT).  
An investment gold is:
a.A Gold under the form of bars, coins, accepted from the markets for gold, with purity of not less than 995 thousandths

 An investment gold coin is:
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 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.