Billing of various preparations in accordance with auxiliary tax Appendix 10
Cannabis extracts in unchanged state (special PZN 06460754)
1. the cheapest pharmacy purchase prices (AEK) can be billed for the extract and economic packs or pack size combinations must be used
surcharge
- AEK up to 4.85 euros/ml: In addition to the price determined in accordance with (1), 100% of the AEK per ml can be billed up to a maximum of 80 euros
o If cannabis extracts with different AECs are used, the calculation starts with the lowest AEC/ ml
o after reaching the maximum surcharge of 80 euros for each additional ml supplement of 8.4% on the price determined for share in accordance with (1)
- AEK > 4.85 euros/ml: In addition to the price determined in accordance with (1), 4.85 euros per ml up to a maximum of 80 euros can be billed
o If cannabis extracts with different AECs are used, the calculation starts with the highest AEC/ml
o after reaching the maximum surcharge of 80 euros for each additional ml supplement of 8.4% on the price determined for share in accordance with (1)
Sample regulation:
Adven 10/10 cannabis extract, 30 ml (total THC 300 mg), PZN 16751518
Take 0.1 ml orally 3 times a day
Sample billing
Based on a cheapest drug price in the amount of substance-related supply requirement of 3.17 €/ml for the required quantity, the following calculation results
asdasd | Calculation for 30 ml extract | modulus |
|---|---|---|
substance | ||
Cannabis extract 10 mg/ml THC & CBD | 1. Partial AEK for 30 ml | 95€ |
2. Since AEK < 4.85 €/ ml: 100% of AEK up to 80€ 80€/3,17€ → 25,236 ml | 80€ | |
Remaining quantity 30 ml — 25.236 ml = 4.764 ml x 3.17€ = 15.1€ Surcharge of 8.4% on pro rata of the remaining quantity 15.1€ x 8.4% | €1.26 | |
packaging material | ||
amber glass bottle (GL18) | Auxiliary tax price | €0.30 |
1 ml piston dosing pipette | AEK | 0,60€ |
screw assembly with plug insert and childproof lock | AEK | 0,20€ |
Surcharge of 100% on packaging material | 1,10€ x 100% | 1,10€ |
subtotal | 178.46€ | |
vat | 19% | 33.9€ |
total amount | €212.36 | |
Cannabis extracts in preparation (special PZN 06460748)
1. the cheapest pharmacy purchase prices (AEK) can be billed for the extract and economic packs or pack size combinations must be used
2. Percentage increases on the price per ml determined in accordance with paragraph 1
- 90% up to a maximum of 80 euros
- after reaching the sum of 80 euros, 3% applies to each additional ml
3. Special number plate for billing 06460748
Sample regulation:
Cannabis extract in preparation (THC 25 mg/ml, CBD 25 mg/ml) 30 ml
Polyoxyethylated castor oil “Kolliphor® EL” 4.65 g, palmityolascorbic acid 0.03 g, medium-chain triglycerides “Softisan® 378” 31.91 g
Hard capsules 150 pieces (5 mg THC/ 5 mg CBD)
Take orally twice a day in the morning and evening
Sample billing
Based on a cheapest active ingredient price in the amount of substance-related supply requirement of 5.97 €/ml for the required quantity, the following calculation is made for an example prescription of 150 hard capsules with Adven 25/25 cannabis extract
asdasd | Calculation for 30 ml extract | modulus |
|---|---|---|
substance | ||
Cannabis extract 10 mg/ml THC & CBD | 1. Partial AEK for 30 ml | 179€ |
Supplement of 90% up to 80€ | 80€ | |
Remaining quantity 80€/5.97€ 13.4 ml → 30 ml — 13.4 ml = 16.6 ml x 35.97€ = 15.1€ | €2.97 | |
packaging material | ||
Kolliphor® EL | 4.65 g | €1.35 |
palmityolascorbic acid | 0.03 g | 0,10€ |
Softisan® 378 | 31.91 g | 0,20€ |
150 capsules size 1 | 1,50€ | |
amber glass bottle with Wide neck 125 ml | AEK | 0,75€ |
GL 18 lock Child-proof | AEK | 0,12€ |
Surcharge of 90% on packaging material | 4,76€ x 90% | €4.28 |
Other surcharges | ||
Pageant | 8,35€ | |
Work price | 150 capsules/12 capsules (basic quantity) ≈ 12.5 basic quantities | 54€ |
subtotal | 333.36€ | |
vat | 19% | €63.34 |
total amount | 396.70€ | |