Yes, a pharmacy may accept discounts and bonuses on buying medicines. The Medicines Act prohibits inducements, but makes an exception for discounts and bonuses on the purchase of medicines by pharmacists, dispensing GPs and chemists. An inducement is a benefit meant to promote the prescribing, dispensing or use of a medicine.
The exception is narrow. Gifts, hospitality and paid services fall under their own conditions. And a bonus you receive afterwards lowers the purchase price. You must then also correct the VAT you deducted earlier on the purchase.
In short
- Discounts and bonuses on the purchase of medicines are allowed for pharmacists, dispensing GPs and chemists. That is in article 94(d) of the Medicines Act.
- Gifts are only allowed if they are of low value and useful for the profession. The policy rules mention € 50 per occasion and € 150 per year. Paid services require a written agreement and a reasonable price.
- A bonus afterwards lowers the price. The supplier gets VAT back and you repay the part of the VAT you deducted earlier.
In this article
- May a pharmacy accept discounts and bonuses on medicines?
- What is an inducement, and why is it prohibited?
- Where is the line between a discount, a gift and a service?
- What does a bonus afterwards do to your VAT?
- How do you process discounts and bonuses in the accounts?
- What does research say about discounts in pharmacy?
May a pharmacy accept discounts and bonuses on medicines?
Yes. Inducements are prohibited, unless they are discounts and bonuses on the purchase of medicines by the persons the act names. Those are pharmacists who practise in a pharmacy, dispensing GPs and chemists (Medicines Act, article 94(d) and article 62(1)).
The minister confirms this in the policy rules that the Health and Youth Care Inspectorate uses for supervision. The ban on inducements does not apply to discounts and bonuses on the purchase of medicines by these groups (Policy rules on inducements under the Medicines Act 2018, part D).
Note the word medicines. A discount on pharmacy fittings, software or care products does not fall under this rule. Ordinary agreements between businesses apply there.
What is an inducement, and why is it prohibited?
An inducement is promising, offering or granting money, services or goods with the evident aim of promoting the prescribing, dispensing or use of a medicine (Medicines Act, article 1). Dispensing is handing the medicine to the patient.
The rules work in both directions. What a supplier may not offer, a pharmacist may not accept either. The policy rules say the rules are reciprocal and also apply to accepting an offer (Policy rules on inducements 2018, section 1).
There is a reason for the ban. A systematic review of research from 1992 to 2016 found that contacts with the pharmaceutical industry and accepting gifts are associated with doctors' prescribing behaviour (Fickweiler, Fickweiler & Urbach, 2017). That research is about doctors, not pharmacies. It does show why the law regulates benefits around medicines strictly.
Where is the line between a discount, a gift and a service?
The act has four exceptions to the ban, each with its own conditions. Only the discount and the bonus on medicines are allowed for the pharmacy without further conditions in the act (Medicines Act, article 94).
A gift without anything in return is only allowed if it is of low value and useful for the profession. The policy rules mention € 50 per occasion with a maximum of € 150 per year, valued at retail value including VAT (Policy rules on inducements 2018, part C). So a voucher for private use does not qualify.
If a supplier pays you for a service, such as a talk or advice, there must be a written agreement and the fee must be reasonable for the work (article 94(a)). The policy rules ask for certain details of that agreement to be published in the Healthcare Transparency Register (part A).
An invitation to a conference or training course is allowed, but the hospitality stays limited to what is strictly needed to take part (article 94(b)). In the act, a meeting is a gathering evidently meant only to increase the participants' professional knowledge (article 1). A trip with a short programme and plenty of free time does not fit that.
Breaking the rules costs money. The minister can impose an administrative fine up to the sixth category of the Criminal Code (Medicines Act, article 101). Since 1 January 2026 that is € 1,100,000 (Criminal Code, article 23(4)).
What does a bonus afterwards do to your VAT?
A bonus you receive after the delivery is a price reduction. The supplier may reclaim the VAT on that amount (VAT Act 1968, article 29(1)). You deducted the VAT on the purchase earlier. On the part you get back, you owe that deducted VAT again (article 29(7)).
Medicines fall under the 9% VAT rate (Tax Administration, VAT rate on medicines). An example with invented amounts. In a year you bought € 400,000 of medicines, plus € 36,000 VAT, and deducted that VAT. The wholesaler gives a 2% bonus, which is € 8,000. You then repay € 720 VAT in the return for the period in which the bonus is settled.
Ask the supplier for a credit note with the VAT shown separately. Then the wholesaler's VAT and yours match. A discount already on the invoice needs no correction, because you then only pay VAT on the lower price (VAT Act 1968, article 8).
How do you process discounts and bonuses in the accounts?
A discount on the invoice lowers the purchase price, and with it the value of the stock. The law says the acquisition price of an asset consists of the purchase price and the related costs (Civil Code Book 2, article 388(1)). So you book what you actually pay.
A bonus afterwards is harder, because the amount is often only fixed after the year. The law asks for prudence: you only include profit to the extent it has been realised at the balance sheet date (Civil Code Book 2, article 384(2)). So only include a bonus once the agreement is in writing and you can show you met the conditions.
- Record every discount and bonus agreement in writing, with the medicines it applies to.
- Book bonuses to a separate account, apart from normal purchases. Then you see each year what they bring in.
- Keep benefits that are not a discount or bonus on medicines, such as gifts and invitations, separate. Other rules apply to them.
What does research say about discounts in pharmacy?
Discounts on medicines are common in Europe, but little about them is public. A review of pharmacist remuneration systems in Europe found that discounts on generic medicines are common in several countries and that information about them often stays confidential. For Belgium, France, the Netherlands and the United Kingdom, discounts ranged from 10% to 70% of the wholesaler's selling price (Dylst, Vulto & Simoens, 2012).
Those figures are old and are not a benchmark for today. They do show that discounts can be a large part of a pharmacy's income. Anyone buying or selling a pharmacy therefore looks at the purchasing agreements that will still apply after the transfer.
The NZa does not set pharmacy prices. Prices are free and are agreed between health insurers and care providers (NZa, exploratory study of community pharmacy care, 2021). What you agree on discounts and bonuses with your wholesaler is therefore an important part of your margin.
Sources
- Medicines Act (Geneesmiddelenwet), articles 1, 62, 94 and 101, in force from 9 September 2025. wetten.overheid.nl
- Minister for Medical Care, Policy rules on inducements under the Medicines Act 2018, Government Gazette 2018, 11305 (in Dutch). officielebekendmakingen.nl
- Criminal Code, article 23, in force from 1 July 2026. wetten.overheid.nl
- Turnover Tax Act 1968, articles 8 and 29, in force from 1 January 2026. wetten.overheid.nl
- Tax Administration, VAT rate on medicines and similar products, read 1 November 2026 (in Dutch). belastingdienst.nl
- Dutch Civil Code Book 2, articles 384 and 388, in force from 1 July 2026. wetten.overheid.nl
- Dutch Healthcare Authority (NZa), Exploratory study on the accessibility of community pharmacy care, 2021 (in Dutch). puc.overheid.nl
- Fickweiler, F., Fickweiler, W. & Urbach, E. (2017). Interactions between physicians and the pharmaceutical industry generally and sales representatives specifically and their association with physicians' attitudes and prescribing habits: a systematic review. BMJ Open, 7(9), e016408. doi.org
- Dylst, P., Vulto, A. & Simoens, S. (2012). How can pharmacist remuneration systems in Europe contribute to generic medicine dispensing? Pharmacy Practice, 10(1), 3-8. doi.org