Navigation path


Generic Tax Name Social security contribution - Turnover tax reimbursable pharmaceutical products
Tax name in the national language Cotisation sur le chiffre d affaires des spécialités pharmaceutique remboursables / Heffing op de omzet van de vergoedbare farmaceutische specialiteiten
Tax name in English Turnover tax reimbursable pharmaceutical products
Member State BE-Belgium
Tax in force since 1990/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Article 191, 15° of the Law concerning the compulsory insurance for medical care and benefits (coordinated on 14 July 1994).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Health insurance social security.

 
Geographical Scope

Kingdom of Belgium.

 
Taxpayers

Those having applied for the registration of the pharmaceutical products on the Belgian market.

 
Tax object and basis of assessment

Turnover of reimbursable pharmaceutical products sold in Belgium by the persons (i.c. enterprises) having applied for the registration of the concerned reimbursable pharmaceuticals on the Belgian market.

 

 

Annual declaration (before 1 May of year Y+1) of the turnover per reimbursable pharmaceutical product, valued at ex-factory or at ex-import prices.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Specific groups of pharmaceuticals are exempt of the tax:

e.g. 'orphan' pharmaceutical products, pharmaceuticals based on blood derivatives, pharmaceuticals of reimbursement category Cx

Reductions:

Several reductions are attributed related to various purposes and parameters (research and development, investments, reduction of marketing costs,…). The modalities and/or budgetary amounts available to finance the reductions amongst taxpayers vary annually. Depending on the type of reduction and besides the limits of the annual budgetary envelop of reductions to be shared amongst taxpayers, the reductions may be limited to the tax amount due before attribution of reductions.

 
Rate(s) Structure

Tax rate for 2015: 6.73% of the turnover realised in 2015 (balance due before 1 June 2016)

 advance payment: 6.73% of the turnover realised in 2014 (due before 1 June 2015)

 

Tax rate for 2014: 6.73% of the turnover realised in 2014 (balance due before 1 June 2015)

 advance payment: 6.73% of the turnover realised in 2013 (due before 1 June 2014)

 

Tax rate for 2013: 6.73% of the turnover realised in 2013 (balance due before 1 June 2014)

advance payment: 6.73% of the turnover realised in 2012 (due before 1 June 2013)

 

Tax rate for 2012: 6.73% of the turnover realised in 2012 (balance due before 1 June 2013)

advance payment: 6.73% of the turnover realised in 2011 (due before 1 June 2012)

 

Tax rate for 2011: 6.73% of the turnover realised in 2011 (balance due before 1 June 2012)

advance payment: 6.73% of the turnover realised in 2010 (due before 1 June 2011)

 

Tax rate for 2010: 6.73% of the turnover realised in 2010 (balance due before 1 June 2011)

advance payment: 6.73% of the turnover realised in 2009 (due before 1 June 2010)

 

Tax rate for 2009: 7.73% of the turnover realised in 2009 (balance due before 1 June 2010)

advance payment: 7.73% of the turnover realised in 2008 (due before 1 June 2009)

 

Tax rate for 2008: 7.73% of the turnover realised in 2008 (balance due before 1 June 2009)

advance payment: 7.73% of the turnover realised in 2007 (due before 1 June 2008)

 

Tax rate for 2007: 8.73% of the turnover realised in 2007 (balance due before 1 June 2008)

advance payment: 9.14% of the turnover realised in 2006 (due before 1 June 2007)

 

Tax rate for 2006: 9.73% of the turnover realised in 2006 (balance due before 1 June 2007)

advance payment: 10.15% (2.55 x 3.9804) of the turnover realised in 2005 (due before 1 June 2006)

 
Tax due date

Annual payment before June 1st of year Y+1. An advance payment is due before June 1st of year Y and the balance is due before June 1st of year Y+1 (modalities subject to modifications).

 
Tax collector

National institution for sickness and invalidity insurances (Institut national d'assurance maladie-invalidité (Inami) / Rijksdienst voor ziekte- en invaliditeitsverzekering (Riziv)).

 
Special features

For 2003, 2004, 2005: 2 % of turnover 2002, 2003 or 2004

Additional taxes could be levied on pharmaceuticals if the budgetary provisions for pharmaceuticals had been surpassed (tax is to compensate a fixed percentage of the budgetary overrun)

2004: 4.41 % of turnover 2003

2005: 8.01 % of turnover 2004

2006: no additional tax levied because of no overrun

2007: no additional tax levied because of no overrun

 

From the turnover 2006 onwards, the old system of a basic tax and a supplementary tax has been modified. A contribution of 9.73 % on the 2006 turnover and of 8.73 % of the 2007 (% fixed yearly) turnover is used to constitute a provisional fund of 100 Mio EUR to be used in case over budgetary overrun.

 

In 2006 and 2007, there were no overrun; the pay money of 2006 and 2007 will be refund. The interests of these amounts are charged on the account of the National institution for sickness and invalidity insurances for the 2008 accounting year.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214lb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 226.40 EUR 0.06
2011 222.30 EUR 0.06
2010 253.20 EUR 0.07
2009 231.70 EUR 0.07
2008 238.00 EUR 0.07
2007 271.10 EUR 0.08
2006 314.50 EUR 0.10
2005 372.80 EUR 0.12
2004 298.20 EUR 0.10
2003 149.70 EUR 0.05
2002 192.70 EUR 0.07
2001 85.00 EUR 0.03
2000 126.20 EUR 0.05

Comments