Galway Accountants GBS & Co review the VAT Treatment on Supplies of Bread

The definition of bread in the VAT Consolidation Act 2010 to ensure that certain products that are commonly accepted as bread are not excluded from the application of the zero rate.

Bread subject to the zero rate includes sliced pans, bread rolls, batch bread, baps, blaas, naan bread and pita bread, provided they comply with the definition of bread.

Bread products with ingredients that exceed the limits specified, or that contain ingredients not specified in the definition, are liable to VAT at the reduced rate. Examples of such products include brioche and croissants.

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