Source: Enactment of the Federal Ministry of Health and Women (BMGF) on the maximum mark ups in pharmaceutical wholesale 2004
Table 3.5: Austria – Wholesale mark up scheme for products not included in the green and yellow boxes of the Reimbursement Code, 2008
Ex-factory Price in €
|
Maximum Mark Up as a % of Ex- factory Price
|
Pharmacy Purchase Price in €
|
0.00-6.06
|
17.5
|
-
|
6.07-6.21
|
-
|
7.12
|
6.22-12.11
|
14.5
|
-
|
12.12-12.33
|
-
|
13.87
|
12.34-53.78
|
12.5
|
-
|
53.79-54.74
|
-
|
60.50
|
54.75-181.68
|
10.5
|
-
|
181.69-184.17
|
-
|
200.76
|
184.18-339.14
|
9.0
|
-
|
Over 339.15
|
Fixed amount € 30.52
|
-
|
Source: Enactment of the Federal Ministry of Health and Women (BMGF) on the maximum mark ups in pharmaceutical wholesale 2004
Table 3.6: Austria – Pharmacy mark up scheme for privileged customers, 2008
Pharmacy Purchase
Price (PPP) in €
|
Mark Up as a % of
PPP
|
Pharmacy Retail
Price (PRP) in €
|
Margin as a %
of PRP
|
0.00-10.00
|
37.0
|
-
|
27.0
|
10.01-10.15
|
-
|
13.70
|
-
|
10.16-20.00
|
35.0
|
-
|
25.9
|
20.01-20.45
|
-
|
27.00
|
-
|
20.46-30.00
|
32.0
|
-
|
24.2
|
30.01-30.94
|
-
|
39.60
|
-
|
30.95-60.00
|
28.0
|
-
|
21.9
|
60.01-62.44
|
-
|
76.80
|
-
|
62.45-100.00
|
23.0
|
-
|
18.7
|
100.01-104.24
|
-
|
123.00
|
-
|
104.25-120.00
|
18.0
|
-
|
15.3
|
120.01-124.21
|
-
|
141.60
|
-
|
124.22-150.00
|
14.0
|
-
|
12.3
|
150.01-155.45
|
-
|
171.00
|
-
|
155.46-200.00
|
10.0
|
-
|
9.1
|
200.01-207.55
|
-
|
220.00
|
-
|
207.56-350.00
|
6.0
|
-
|
5.7
|
350.01-357.07
|
-
|
371.00
|
-
|
more than 357,08
|
3.9
|
-
|
3.8
|
Source: Austrian Pharmaceutical Tax Enactment, 30 December 2003
Table 3.7: Austria – Pharmacy mark up scheme for private customers, 2008
Pharmacy Purchase
Price (PPP) in €
|
Mark Up as a % of
PPP
|
Pharmacy Retail
Price (PRP) in €
|
Margin as a %
of PRP
|
0.00-7.29
|
55
|
-
|
35.5
|
7.30-7.58
|
-
|
11.30
|
-
|
7.59-15.70
|
49
|
-
|
32.9
|
15.71-16.25
|
-
|
23.40
|
-
|
16.26-26.25
|
44
|
-
|
30.6
|
26.26-27.19
|
-
|
37.80
|
-
|
27.20-63.09
|
39
|
-
|
28.1
|
63.10-65.44
|
-
|
87.70
|
-
|
65.45-90.74
|
34
|
-
|
25.4
|
90.75-94.26
|
-
|
121.60
|
-
|
94.27-108.99
|
29
|
-
|
22.5
|
109.00-113.38
|
-
|
140.60
|
-
|
113.39-130.80
|
24
|
-
|
19.4
|
130.81-135.73
|
-
|
162.20
|
-
|
135.74-203.43
|
19.5
|
-
|
16.3
|
203.44-211.39
|
-
|
243.10
|
-
|
211.40-363.30
|
15
|
-
|
13.0
|
363.31-371.37
|
-
|
417.80
|
-
|
more than 371.37
|
12.5
|
-
|
11.1
|
Source: Austrian Pharmaceutical Tax Enactment, 14 July 2000
Table 3.4: Belgium - Wholesale mark-up scheme 2008
Pharmacy retail price
(PRP) in € Mark up as a % of wholesale price Maximum mark up
0.00-38.97 13.1% € 2.18
38.98-62.98 13.1% of the first € 24 + 0.68% of (PRP - € 24) n.app.
> 62.98 13.1% of the first € 24 + 0.77% of (PRP - € 24) n.app.
PRP = pharmacy retail price
Source: RIZIV/INAMI
Table 3.5: Belgium - Pharmacy mark-up scheme 2008
Pharmacy retail price
(PRP) in € Mark up as a % of PRP Maximum mark up
0.00-38.97 31% € 7.44
38.98-62.98 31% of the first € 24 + 2.32% of (PRP - € 24) n.app.
> 62.98 31% of the first € 24 + 2.61% of (PRP - € 24) n.app.
n.app. = not applicable, PRP = pharmacy retail price
Source: RIZIV/INAMI
Table 3.4: Denmark - Pharmacy mark-up scheme (31 July 2006 to 8 April 2007)
Pharmacy purchasing price (PPP)
|
Pharmacy mark up
|
|
in DKK / €
|
|
PPP < DKK 30.00 / € 4.02
|
y × (0.293 × PPP + DKK 11.82 / y × (0.293 × PPP + € 1.58 )
|
DKK 30.00 / € 4.02 ` PPP
` DKK 60.00 / € 8.04
|
y × (0.226 × PPP + DKK 13.82 / y × (0.226 × PPP + € 1.85 )
|
>DKK 60.00 / € 8.04
|
y × (0.160 × PPP + DKK 17.82 / y × (0.160 × PPP + € 2.39)
|
PPP = pharmacy purchasing price, y = conscription percentage, a variable factor
Note: The mark-up percentage (y in the text above) is normally altered when an adjustment of the pharmacy profit margin is required. As of 18 July 2005, the mark-up percentage is 55% (y = 0.55).
Source: DKMA 2007
The new mark-up scheme, which entered into force on 8 April 2007, works on this basis:
0.088 × PPP + C, whereby C is a constant amount.
|
Table 3.5: Denmark - Additional pharmacy remuneration fees 2006
Fee
|
Excluding VAT (DKK / €)
|
Including VAT (DKK / €)
|
Dispensary fee (figures from
2007, cf. below)
|
DKK 8.00 / € 1.07
|
DKK 10.00 / € 1.34
|
Finishing fee
|
DKK 17.50 / € 2.35
|
DKK 21.85 / € 2.93
|
‘Phone prescription fee
|
DKK 4.80 / € 0.64
|
DKK 6.00 / € 0.80
|
“Outside opening hours” fee
|
DKK 12.00 / € 1.61
|
DKK 15.00 / € 2.01
|
Delivery fee
|
Min. DKK 12.00 / € 1.61
|
Min. DKK 15.00 / € 2.01
|
Administration fee
|
DKK 10.00 / € 1.34
|
DKK 12.50 / € 1.68
|
Dosage dispensing fees
|
DKK 9.50 / € 1.27 (administration)
DKK 35.00 / € 20.05 (preparation)
|
DKK 11.88 / € 1.59
DKK 43.75 / € 5.86
|
Notes:
• The dispensary fee is added to the pharmacy retail price (PRP) of every prescribed pack and it is reimbursable.
This fee was increased during the 2-year transition period, from DKK 7.70 / € 1.03 (including VAT) to DKK 10.00 /
€ 1.34 (including VAT). Basing on Decree No. 237 of 24 March 2006 from 10 April 2006 to 8 April 2007 the dis- pensary fee was DKK 9.25 / € 1.24 (including VAT).
• The finishing fee is added whenever the pharmaceutical(s) need(s) some manipulation before dispensing, e.g. granules for oral suspension.
• The ‘phone prescription fee is added whenever the prescription is ‘phoned in by the doctor.
• The “outside opening hours” fee is added when the purchase takes place outside usual opening hours, i.e. between 8 pm and 8.30 am on weekdays or between 4 pm and 8.30 am on Saturdays/Sundays. Some pharma- cies are open around the clock, and others have an on-call service. The fee is added for prescription-only medi- cine(s) (POM) not prescribed the very same day, and for over-the-counter (OTC) pharmaceuticals. It is added only once per customer service.
• The delivery fee is added when the pharmacy delivers the pharmaceuticals to individuals, and the delivery is not prescribed. The fee must cover the pharmacy’s actual cost of the delivery, and hence there is only specified a minimum amount.
• The administration fee is added when individuals do not pay for their pharmaceuticals at the time of dispensing, but have a credit arrangement with the pharmacy. The fee can be added once a month.
• The dosage dispensing fees are given to the dispensing pharmacy and the pharmacy carrying out the packaging, respectively.
Source: DKMA 2007
Table 3.4: Estonia - Wholesale mark-up scheme 2006
Ex-factory price in EEK / € Maximum mark up (% of ex-factory price)
Up to EEK 25.00 / € 1.60 20
EEK 25.01-45.00 / € 1.60-2.88 15
EEK 45.01-100.00 / € 2.88-6.39 10
EEK 100.01-200.00 / € 6.39-12.78 5
Over EEK 200.00 / € 12.78 3%, but not more than EEK 100 / € 6.39 per pack
EEK = national currency unit (NCU) (Estonian Kroons) Source:
www.sm.ee/eng/HtmlPages/ravimitejuurdehindlusedtõlkimiseksEN_ok_ED_C/$file/ravimitejuurdehindluse dtõlkimiseksEN_ok_ED_C.doc
Table 3.5: Estonia - Pharmacy mark-up scheme 2006
Estonia
|
Pharmacy purchasing price
|
Pharmacy mark up
|
Fixed pharmacy mark up in NCU / €
|
|
(PPP) from … to … in EEK / €
|
|
|
coefficient (% of PPP)
|
|
Up to EEK 10.00 / € 0.64
|
0
|
EEK 6 / € 0.38
|
EEK 10.01-20.00 / € 0.64-1.28
|
40
|
EEK 6 /€ 0.38
|
EEK 20.01-30.00 / € 1.28-1.92
|
35
|
0
|
EEK 30.01-40.00 / € 1.92-2.56
|
30
|
0
|
EEK 40.01-50.00 / € 2.56-3.19
|
25
|
0
|
EEK 50.01-100.00 / € 3.19-6.39
|
20
|
0
|
EEK 100.01-700.00 / €6.38-44.74
|
15
|
0
|
Over EEK 700.00 / € 44.74
|
0
|
EEK 80 / € 5.11
|
NCU = national currency unit (EEK), PPP = pharmacy purchasing price
Source:www.sm.ee/eng/HtmlPages/ravimitejuurdehindlusedtõlkimiseksEN_ok_ED_C/$file/ravimitejuurdehindluse dtõlkimiseksEN_ok_ED_C.doc
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