Legal relationship of concepts: discount, premium and payment for services rendered in the pharmaceutical business

a difficult issue that is solved by pharmacy chains when concluding contracts for the supply of medicines and their execution continues to be the lack of clear legal regulation for determining the amount of revenue. When determining the payment procedure, companies should take into account a variety of bonuses, discounts, promotional offers, and fees for services provided. All of them affect the size of the tax base. The price of a possible error is an overpayment of VAT or, conversely, the accrual of fines by the tax service for underestimating the tax base. Therefore, the purpose of the study was to determine the characteristic features of the activities of pharmaceutical manufacturers, to determine, based on the studied theoretical material, judicial practice and explanations of the Tax Service, the legal difference between discounts, premiums and fees for the provision of services in the pharmaceutical business, to establish their impact on determining the tax base of the supplier. Accordingly, the purpose of the study is to identify the risks associated with the provision of various types of bonuses by suppliers of medicines to customers under supply agreements. A distinction has been made between the bonuses received by pharmacy chains from pharmaceutical manufacturers when executing supply contracts, in terms of the correctness of their registration when taking into account the tax base.

supply agreement, taxable base, revenue, discount, premium, payment for services provided