The payback is one of the tools used in Italy for the management of pharmaceutical expenditure. This institute is characterized by the return, by the pharmaceutical companies, of a portion of the fees deriving from the sales made. With regard to the VAT profiles, the Revenue Agency provided clarifications, most recently, with the response to ruling no. 440/2022 (see “ Variation note from non-generalized pharmaceutical« payback » of 30 August 2022)
Source: eutekne.info
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