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Which types of bread are subject to VAT when sold?
Is the sale of hot dog bread imported from abroad exempt from VAT? In general, which types of bread are subject to VAT when sold?
The State Tax Service under the Ministry of Economy stated that, 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, have been exempt from VAT for a period of 10 years starting from January 1, 2017.
As can be seen, the VAT exemption applies not to the import of bread, but to its production and sale. The exemption provided for in the aforementioned article applies to all types of bread.
It was also stated that, in cases and according to procedures established by law, import and export operations are controlled by customs authorities. Therefore, for more detailed information regarding taxation procedures applied during importation, as well as customs duties, it is recommended to contact the State Customs Committee's Call Center at 195-6.
Legal basis: Articles 20 and 164.1.27 of the Tax Code.
Is the sale of hot dog bread imported from abroad exempt from VAT? In general, which types of bread are subject to VAT when sold?
The State Tax Service under the Ministry of Economy stated that, 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, have been exempt from VAT for a period of 10 years starting from January 1, 2017.
As can be seen, the VAT exemption applies not to the import of bread, but to its production and sale. The exemption provided for in the aforementioned article applies to all types of bread.
It was also stated that, in cases and according to procedures established by law, import and export operations are controlled by customs authorities. Therefore, for more detailed information regarding taxation procedures applied during importation, as well as customs duties, it is recommended to contact the State Customs Committee's Call Center at 195-6.
Legal basis: Articles 20 and 164.1.27 of the Tax Code.