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Is the sale of imported hot dog bread exempt from VAT?
Which types of bread are subject to VAT upon sale?
According to Article 164.1.27 of the Tax Code, the import and sale of wheat, as well as the production and sale of wheat flour and bread, are exempt from VAT for a period of 10 years starting from January 1, 2017.
As follows from the mentioned provision, the VAT exemption applies not to the import of bread, but to its production and sale. Therefore, the import of hot dog bread from abroad is not exempt from VAT at the import stage.
At the same time, the subsequent sale of such bread within the territory of Azerbaijan is exempt from VAT. The legislation does not limit this exemption to specific types of bread, and the production and sale of all types of bread are considered VAT-exempt transactions.
Thus, if hot dog bread is also considered a bread product, its sale within Azerbaijan is exempt from VAT pursuant to Article 164.1.27 of the Tax Code. However, the VAT treatment at the import stage should be assessed separately.
Import and export operations are controlled by customs authorities in accordance with the procedures established by law. Therefore, for detailed information on the taxes and customs duties applicable to imports, it is recommended to contact the State Customs Committee’s Call Center at 195-6.
Which types of bread are subject to VAT upon sale?
According to Article 164.1.27 of the Tax Code, the import and sale of wheat, as well as the production and sale of wheat flour and bread, are exempt from VAT for a period of 10 years starting from January 1, 2017.
As follows from the mentioned provision, the VAT exemption applies not to the import of bread, but to its production and sale. Therefore, the import of hot dog bread from abroad is not exempt from VAT at the import stage.
At the same time, the subsequent sale of such bread within the territory of Azerbaijan is exempt from VAT. The legislation does not limit this exemption to specific types of bread, and the production and sale of all types of bread are considered VAT-exempt transactions.
Thus, if hot dog bread is also considered a bread product, its sale within Azerbaijan is exempt from VAT pursuant to Article 164.1.27 of the Tax Code. However, the VAT treatment at the import stage should be assessed separately.
Import and export operations are controlled by customs authorities in accordance with the procedures established by law. Therefore, for detailed information on the taxes and customs duties applicable to imports, it is recommended to contact the State Customs Committee’s Call Center at 195-6.