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In recent years there has been an increasing use of the extensive preparations made from medicinal herbs, either alone or in combination. The Ministry of Health, with 3 circular of 12 August 2002, sought to regulate the sector by classifying these products as dietary supplements and herbal ingredients providing that the employee must submit a composition compatible with an action Healthy and non-therapeutic and provide the necessary guarantees in terms of security. In particular, is subject to the marketing of these products to the notification procedure of the label as required by Article 7 of Decree 111 of January 27, 1992 relating to foodstuffs intended for particular nutritional uses.

The Ministry of Health is also required to publish a list to be updated from time to time, the herbal ingredients allowed in supplements.

The list, available on the website of the Ministry, reports for each plant the botanical name, specific drugs (part of the plant having therapeutic properties), a reference of therapeutic and finally notes about special features and additional warnings to be placed on the label.

In response to some questions raised by Federfarma from Fofi and SIFAP joint memo dated 22 November 2002, the Ministry has made it clear that the obligations introduced by Circular # 3 do not apply to pharmacies which can then prepare and distribute to their customers preparations herbal plants included in the list of permitted without a prescription and without fulfilling the requirements for food supplements.

The products obtained in accordance with the rules of good preparation provided by the Pharmacopoeia, shall be prepared in pharmacies equipped with a galenic laboratory approved by the competent ASL and periodically inspected. They should also be made extemporaneously and used directly and exclusively to customers of the pharmacy. It is understood that the preparations made extemporaneously but not in multiples, to comply with the limits prescribed by the regulations governing the preparation of medicinal herbs, starting from raw materials not exceeding 3kg.

Galenics is an ancient art pharmaceutical industry and is based on the ability of the individual pharmacist to create or medicinal preparations, in the laboratory of their pharmacy, not available in supermarkets.

The advantages of this are many and varied pharmaceutical practice; first is an advantage for the end user as it may agree directly with the manufacturer and edit the final product to suit your needs, you can change and customize the dose per dose, you can vary the ingredients (in case someone had an allergy ), can change the conveyance replacing the pharmaceutical form with another or even if possible, can combine multiple active ingredients in a single dose and then decrease the same number of doses; often then happen to go to specialist consultations where the doctor prescribes special preparations are not available commercially as a medical specialty. Here, then, that for all these situations there is no other thing to do is to contact a professional, a doctor whose training and experience are dedicated to the creation and manipulation of substances capable of carrying out the work directed by the physician; the Pharmacist.

Documentation costs incurred for the purchase galenic preparations for the tax deductibility Res. G. Enter n. 218 / E of 08/12/2009.

the Inland Revenue has clarified that for the deduction of expenses incurred in the purchase of galenic pharmacy is required documentation showing the nature, quality and quantity of the same, and social security number of the relevant recipient. According to the Agency, if it is not possible to indicate those items on the receipt, the pharmacy can issue an invoice containing all of these requirements.

the Inland Revenue, 12 agosto2009, issued Resolution no. 218 / E (at. No. 1), concerning "ruling pursuant to Article 11 of Law no. 212 of 2000 - purchase of galenic preparations - certification of expenditure - art. 15, paragraph 1, lett. c) of the FCA, "letter. c) of the Income Tax Consolidation Act "

With this resolution, the Agency, in response to a ruling made by a taxpayer, addressed the issue of the necessary documentation for the purpose of deduction / tax deduction for expenses incurred in the purchase of galenic preparations.

The Agency pointed out as the documentation necessary for the purposes of tax deduction for the purchase of medicines is likely to be "an invoice or sales receipt containing the specification of the nature, quality and quantity of the goods and the indication of the tax code recipient. "In this regard, it was also called Resolution. 156 / E branched by the July 5, 2007, in which they were first provided clarification on the information requirements that such expenditure documents must satisfy.

With the recent resolution no. 218 / E of 12 August, the Agency states that "the above documentation requirements must be met even if you intend to benefit from the tax deduction for the purchase of medicinal products prepared in pharmacies." Therefore, "even for this type of medication is necessary that the expenditure is certified with documents containing the nature, quality and quantity of galenic preparations purchased, and social security number of the recipient of the same."

Consequently, the pharmacy will either issue receipt or invoice showing "to indicate the nature of the product sold the word" drug "or" medicine "and the quality thereof the words" galenic preparation "," it is a drug without AIC.

RESOLUTION No. 218 / E

Rome, August 12, 2009

SUBJECT: questioning the meaning of Article 11 of Law no. 212 of 2000 - purchase of galenic preparations - certification of expenditure - art. 15, paragraph 1, lett. c) of the FCA.

QUESTION

The applicant purchased the galenic preparations, certain to benefit from the tax deduction provided for the purchase of medicines, according to art. 15, paragraph 1, lett. c) of the FCA. The receipts documenting the expenses are free, however, some of the specifications expressly required by this law cited above, such as the nature and quality of preparations purchased, and social security number of the recipient of the drug. In this regard, it was pointed out immediately that the electronic tools provided allow pharmacies to issue receipts 'talking' only to medicines already packed. This is because the identification of the nature and quality of products sold is carried by optical reading of the bar code affixed on the individual packets. Given the difficulties encountered by pharmacists in reporting the nature and quality of galenic preparations on receipts tax, the instant demands to know whether it can still benefit from the tax deduction in art. 15, paragraph 1, lett. c) of the FCA for health care costs.

SOLUTION INTERPRETATION forward by the TAXPAYER

The second, found the difficulty by pharmacists to issue receipts containing the nature and quality of galenic preparations, expects to benefit from the tax deduction in art. 15, paragraph 1, lett. c) of the FCA, even if the expenditure is certified by receipts "not talking".

OPINION OF THE REVENUE

Article. 15, paragraph 1, lett. c) of the Income Tax Consolidation Act, as amended by art. 1, paragraph 28, of the Law of 27 December 2006, no. 296 (Finance Act 2007) provides that the tax deduction provided for the purpose Irpef, for the purchase of drugs it provided the expenditure is "certified by an invoice or sales receipt containing the specification of the nature, quality and quantity of goods and an indication of the tax code of the recipient. "With regard to the information requirements that spending documents mentioned above must meet the writer has clarified a resolution July 5, 2007, no. 156. In particular, with the practice of that document it was stated that with regard to the specific requirement of the indication of the nature of the product purchased, it is considered sufficient that the document bears the expense of diction generic "drug" or "medicine" while, with regard to the indication of the quality of the product purchased, it is necessary that the spending document stating the name of the drug. The mention of the above specification allows you to find exactly the goods supplied, and therefore excluded from the benefit of deducting the purchase of related products in other categories available in pharmacies.

The above documentation requirements must be met even if you intend to benefit from the tax deduction in art. 15, paragraph 1, lett. c) of the Consolidated Income Tax Act for the purchase of medicinal products prepared in pharmacies. Also for this type of medication, as for that of the medicinal industry, it is therefore necessary that the expenditure is certified with documents containing the nature, quality and quantity of galenic preparations purchased, and social security number of the recipient thereof. With regard to the possible difficulties that pharmacists may encounter in issuing receipts "talking" to drugs without the bar code, please note that you can always resort to the issuance of the invoice. This method of certification is, in fact, expressly provided for by art. 15, paragraph 1, lett. c) of the FCA as an alternative to the receipt "speaking". In relation to this case, it is believed, therefore, that the pharmacist, if you are experiencing problems in reporting the nature and quality of galenic preparations on the receipt, will issue an invoice for returning an indication of the nature of the product sold marked "drug "or" medicine "and the quality thereof the words" galenic preparation. "It is understood that in order to benefit from the right to deduct the tax in question must also be invoiced the amount of product purchased and the tax identification number of the recipient thereof. Given the above, it is considered that the applicant, not being in possession of expenditure documents that meet the information requirements required by art. 15, paragraph 1, lett. c) of the Income Tax Consolidation Act, can not benefit from the tax deduction in question.

The Regional Directorates will ensure that the instructions and principles set out in this resolution be duly observed by the office.

How to deduct a drug pharmaceutics, that is prepared in a pharmacy: it takes the bill

It sometimes happens to be preparing a drug directly from the pharmacist. To this could be deducted from taxes in cases like this, you need to be drawn up by the pharmacist a bill ...

It sometimes happens to be preparing a drug directly from the pharmacist. To this could be deducted from taxes in cases like this, you need to be drawn up by the pharmacist an invoice that indicates:

the term "drug" for the nature of the product;

the words "galenic preparation" for the quality of it;

the number of packages purchased;

social security number of the purchaser.

Response of the Revenue

The Internal Revenue Service has stated, in reply to the question asked by a citizen, who bought the drugs, made by the pharmacy (Galen), sure to take advantage of the deduction of expenditure at the time of submission of the tax return. But the receipts relating to medicinal products purchased did not report all the information required for the purposes of deduction, in practice they were not receipts pharmaceutical "talking" being prepared in the laboratory of the pharmacy did not have it the bar code and is therefore not allowed to read optical part of the cash register.

The lady turned to the Inland Revenue, who stated that what is needed in these cases.

Handbook of the Revenue: How to deduct drugs

It is correct that a taxpayer should always know a posteriori behavior that should have taken?

Since the coming into force next January the new rules for issuing receipts speakers, we ask that the Inland Revenue Provide as soon as possible to compile a handbook, with full disclosure of all documents that the taxpayer must ask when goes to the pharmacy to avoid losing the tax incentives

The Galenic is the oldest art of pharmacy.

In any pharmacy, laboratory Galenic is necessary to obtain, on prescription drugs for personal dose, dosage form, excipients, or that the industry does not produce.

And 'possible to pack capsules, lotions, creams, ointments, syrups and tablets.

The galenic laboratory is independent from the rest of the pharmacy and used only for this purpose. In addition to the equipment and tools required by law, is equipped with modern equipment, allowing faster execution and control of preparations.

In our pharmacy you realize "magistral preparations" on prescription "workshop preparations" (which do not require a prescription and are based on formulas certified medicinal texts), "prepared cosmeceutical" products (halfway between the cosmetic and the drug ) and "herbal preparations" (herbal extracts).

The latter, while not having a therapeutic purpose, have clear importance Healthy, optimizing nutritional status, favoring the condition of well-being and assisting the physiological functions of the body.

medication Galenic

The drug pharmaceutics is a traditional medicinal preparation by a pharmacist in a pharmacy in accordance with the instructions of the official pharmacopoeia of the Italian Republic. In Italy it is also possible to prepare Galen medication taken by the pharmacopoeias of other European Union countries.

The drugs galenici of wide consumption are frequently made available by the pharmaceutical industry, and in this case we speak, more correctly, of galenic officinale. Among the latter, iodine and talc minty, just to name two of the most commonly used. Generally, when it is available the galenic industrial production of such drugs in the pharmacy laboratory loses meaning because of the higher cost of the industrial preparation, unless not to require more than the quantities that may justify the use of the time of a pharmacist preparer.

The term is also used as opposed to "drug master," also prepared by the pharmacist, but as directed by a doctor (magister), based on the knowledge of the physician himself and falls outside the traditional preparations considered.

For a particular formula is included in the Pharmacopoeia, in addition to the traditional use are made by a special commission also assessments of the therapeutic importance of the formula, so it happens that some formulas are eliminated in subsequent drafts of the pharmacopoeia.

galenicals

Claudius Galen, the ancient Greek physician, used to use many herbs and extracts as drugs, mixing them and adapting them to the individual patient. Hence the word 'pharmaceutics' featuring extemporaneous preparations.

Today most of galenic preparations is commercially ready for use. But sometimes there is a need for a personalized medicine.

Our pharmacy has a laboratory equipped with the best equipment for the extemporaneous preparation of galenic masterful (prepared according to the quantity and quality of each component indicated in the prescription) and Galen herbs (prepared according to the formulas given by the official pharmacopoeia and marketed under the same first name).

The preparation of medicinal products in pharmacies open to the public guarantees the right to health of citizens, enabling them to take advantage of custom formulations and dosages, as well as orphan drugs (drugs no longer commercially available as it not profitable for pharmaceutical companies) can not be found on the market.

In contrast to what is happening in the world of so-called counter drugs (OTC), or those that do not require a prescription (SOP) l¡¯attività preparative laboratory will always be inextricably linked to the profession of pharmacist, any development needs market will want to produce in the field of industrial medicine.

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To ensure and be able to compare the quality of medicinal products prepared, the pharmacist must operate in accordance with the requirements of Good Preparation of FU XI Ed. L¡¯ottemperanza of which allows you to increase the reliability of pharmaceutics and trust in the pharmacist preparer.

The term "galenic preparation" is derived from the name of Galen (129 AD C200 / 16), an ancient Greek physician who spread the practice of mixing various medicinal remedies compose the basic substances.

The documents show that the history of pharmacy until the end of the 18th century and the first decades of the 19th, most of the remedies sold in pharmacies were prepared directly from the pharmacist, thus giving the same professional trainer of technical rather that dispensing of medications.

Beginning in the years following the end of World War II, with the development of industrialization, the practice of galenic preparation, which has always constituted the aspects which characterize the profession of pharmacist, has undergone a gradual reduction to become residual.

However, the pharmacist has retained its role as a preparer of medicines, but under fairly strict laws.