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The differentiated clawback tax has entered into force, but the CNAS notifications for the first quarter of 2020 are in accordance with the previous applicable provisions

The differentiated clawback tax has entered into force, but the CNAS notifications for the first quarter of 2020 are in accordance with the previous applicable provisions

What should taxpayers apply?

 

Authors: Alexandra Popa, Senior Manager of PwC Romania and Andreea Donu, Senior Consultant

The clawback tax was modified starting with the first quarter of this year, by introducing the differentiated contribution by types of drugs and implicitly reducing the percentage "p" applied, but at the same time the Health Insurance House (CNAS) sent taxpayers notifications for the period mentioned after the old legislation. In this context and in the absence of clarifications on how to apply the new provisions, companies in the pharmaceutical industry are wondering which of the calculation formulas they should apply.

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For more information, please see the Romanian version of the article, here.

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