diff --git a/taxes_az/hooks.py b/taxes_az/hooks.py
index 66c8a73..d370abc 100644
--- a/taxes_az/hooks.py
+++ b/taxes_az/hooks.py
@@ -21,6 +21,7 @@ fixtures = [
 after_migrate = [
 	"taxes_az.master_data.sync.sync_main_type_of_activity",
 	"taxes_az.master_data.sync.sync_item_groups",
+	"taxes_az.master_data.sync.sync_items",
 	"taxes_az.setup_accounts.check_and_create_accounts"
 ]
 
diff --git a/taxes_az/fixtures/item.json b/taxes_az/master_data/item.json
similarity index 100%
rename from taxes_az/fixtures/item.json
rename to taxes_az/master_data/item.json
diff --git a/taxes_az/master_data/sync.py b/taxes_az/master_data/sync.py
index 2ee8c02..9db84ed 100644
--- a/taxes_az/master_data/sync.py
+++ b/taxes_az/master_data/sync.py
@@ -205,6 +205,88 @@ def sync_main_type_of_activity() -> dict:
     return sync_master_data("Main type of activity", path, key_field="name")
 
 
+# Item Group names that all mean "the tree root". The shipped item.json refers
+# to the root by ERPNext's English name, but localized installs rename it.
+_ROOT_ALIASES = ("All Item Groups", "Bütün Element Qrupları")
+
+
+def _resolve_item_group_root() -> str | None:
+    """Find this site's Item Group tree root by any of its known names.
+
+    ERPNext ships the root as "All Item Groups", but localized installs rename
+    it (e.g. the Azerbaijani "Bütün Element Qrupları"). Try the known names in
+    order, then fall back to the structural root (a group with no parent).
+    """
+    for candidate in _ROOT_ALIASES:
+        if frappe.db.exists("Item Group", candidate):
+            return candidate
+    roots = frappe.get_all(
+        "Item Group",
+        filters={"is_group": 1, "parent_item_group": ("in", ("", None))},
+        pluck="name",
+        limit=1,
+    )
+    return roots[0] if roots else None
+
+
+def sync_items() -> dict:
+    """Create the fuel Items the app ships, resolving the Item Group root name.
+
+    These records used to live in ``fixtures/item.json``, which Frappe's
+    ``import_fixtures`` imports blindly on every migrate. That import hard-fails
+    and skips the *whole* file on sites whose Item Group root is not literally
+    named "All Item Groups" (e.g. the localized "Bütün Element Qrupları"), so the
+    items never get created and the reports that rely on them come up empty.
+
+    We import the same records ourselves instead: the root reference is remapped
+    to whatever this site actually calls its root, and only *missing* items are
+    inserted — existing items (and any report data on them) are never touched.
+
+    Must run after :func:`sync_item_groups` so the "Yanacaq növləri" group exists.
+    """
+    path = frappe.get_app_path("taxes_az", "master_data", "item.json")
+    if not os.path.exists(path):
+        frappe.logger().warning(f"[taxes_az] master data file not found: {path}")
+        return {"skipped": True}
+
+    with open(path, encoding="utf-8") as f:
+        records = json.load(f)
+
+    root = _resolve_item_group_root()
+    inserted = skipped = 0
+
+    for rec in records:
+        name = rec.get("name") or rec.get("item_code")
+        if not name or frappe.db.exists("Item", name):
+            skipped += 1
+            continue
+
+        group = rec.get("item_group")
+        # Remap the ERPNext root name to whatever this site calls its root.
+        if group in _ROOT_ALIASES and root:
+            group = root
+        if not group or not frappe.db.exists("Item Group", group):
+            frappe.logger().warning(
+                f"[taxes_az] Item '{name}': Item Group '{group}' not found — skipped"
+            )
+            skipped += 1
+            continue
+
+        doc = frappe.new_doc("Item")
+        doc.update(rec)
+        doc.item_group = group
+        doc.name = name
+        doc.flags.name_set = True
+        doc.flags.ignore_permissions = True
+        doc.insert(ignore_if_duplicate=True)
+        inserted += 1
+
+    if inserted:
+        frappe.db.commit()
+        print(f"[taxes_az] Item: +{inserted} (skipped {skipped})")
+    return {"doctype": "Item", "inserted": inserted, "skipped": skipped}
+
+
 def sync_item_groups() -> dict:
     """Sync the Azerbaijan tax-specific Item Groups.