- The 2024 budget law introduced a new remuneration system for pharmaceutical assistance provided by pharmacies under the national health service starting March 1, 2024.
- Remuneration is based on fixed and variable quotas with an additional quota in certain cases.
- A 6 percent percentage quota is calculated based on the public price of the drug excluding VAT.
- Fixed quotas vary depending on the public price.
- An additional fixed quota is for each drug package on transparency lists.
- An additional fixed quota is for pharmacies not exceeding defined thresholds of national health service turnover excluding VAT, to strengthen the pharmacy network nationwide.
- The Revenue Agency clarified that these components are relevant for VAT purposes with a 10 percent rate applied.
- The VAT taxable base includes everything constituting the consideration paid or to be paid to the supplier, including subsidies directly connected with the price.
- Fixed and variable remuneration quotas are components of the consideration and relevant for tax purposes.
- Additional quotas related to pharmacy size are stable and structural, constituting fixed remuneration quotas.
Source: eutekne.info
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.
