Indirect bonuses paid by the manufacturer to the health insurance company may be used to decrease the VAT

The coordination committeee has been decided that subsequent indirect bonuses paid by the manufacturer to the health insurance company may be used to decrease the VAT paid by the manufacturer.

Source: Deloitte CZ

See also C-462/16 – Boehringer Ingelheim Pharma GmbH & Co. KG – Judgment – Discounts reduce the VAT value of pharmaceutical supplies