- The document addresses a legal consultation regarding VAT treatment of variable and fixed fees in the new remuneration system for pharmaceutical assistance provided by pharmacies under the National Health Service.
- The Association Alfa seeks clarification on the correct VAT treatment for different components of the new remuneration system introduced by the 2024 Budget Law.
- Two main questions are posed: whether certain fees should be considered part of the compensation subject to a 10 percent VAT rate, and whether other fees should be excluded from VAT application.
- The Association requests guidance to ensure a correct and uniform application of the new remuneration calculation system for pharmacies reimbursing medicines under the National Health Service.
- The interpretative solution suggests that the previous and new regulations aim to establish a legal determination of compensation for pharmacies, based on a percentage of the public sale price of each drug, excluding VAT and adjusted for discounts.
Source: agenziaentrate.gov.it
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.
