- Additional payments = part of service remuneration: Funds received from drug manufacturers or importers based on pharmacy sales constitute payment for marketing/promotional services, not discounts or sales bonuses
- VAT tax base includes these funds: All such payments increase the tax base on the invoice documenting the marketing service and are subject to VAT.
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No separate invoice needed: The company does not issue a separate invoice; the additional funds are reflected on the existing service invoice, with details optionally noted in the invoice information section.
Source Prawo
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