- Reduced VAT rate of 5% is applied to galenic and magistral preparations
- The reduced rate applies to drugs approved by the competent authority for drugs and medical products
- Galenic and magistral preparations are considered drugs according to the Law on Medicines
- These preparations are made in pharmacy laboratories or galenic laboratories
- They have the approval of the regulatory authority for drugs and medical products
- The reduced VAT rate of 5% is applied to these drugs according to the Law on VAT
Source: porezna-uprava.hr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
