DAV announces relief tax systems - effects on pharmacy bills and financial planning

DAV announces relief tax systems - effects on pharmacy bills and financial planning

According to a report by www.apotheke-adhoc.de, the auxiliary tax appendix 1 (substances) and 2 (vessels) was terminated by the DAV on December 31, 2023. This led to a situation without a contract since the beginning of the year as no agreement could be reached in price negotiations. The AMPreisV stipulates that pharmacies use the pharmacy purchase price of the usual packaging required for the pharmacy sales price and calculate the full real purchase price of the package and bill it accordingly.

Barmer and the National Association of Statutory Health Insurance Funds share the view that only the amount of material required to produce the recipe can be billed. Remaining quantities may be used for subsequent recipes but may not be billed as waste. Pharmacies are also asked to charge for the most economical pack and to keep their purchasing records. The DAV recommends that pharmacies build up reserves to counteract possible retaxations.

A ruling by the State Social Court of North Rhine-Westphalia has shown that the AMPreisV leaves no scope for the fund's own interpretations. In the case of a dispute between a pharmacy and AOK Nord/West, the court decided that the health insurance company had to pay for the entire pack and not just the pro-rata purchase price. The judgment confirms the clear requirements of the AMPreisV and limits the scope of the health insurance companies.

These developments can lead to uncertainty in the financial sector, as pharmacies are forced to strictly adhere to the requirements of the AMPreisV in order to avoid retaxations. It remains to be seen whether further court decisions will follow in this matter and how this will affect the financial situation of the pharmacies.