Date:…………………….. Name…………………………………………………………. Pharmacy retail price – calculations IV Calculation -Training VAT in Czech pharmacies standard VAT rate 21% 1st Reduced VAT rate15 % 2nd Reduced VAT rate10 % 10% reduced for human medicinal products Medicinal products with price regulation Zone From (CZK) To (CZK) Mark-up Additional part 1 0,00 150,00 37 % 0 2 150,01 300,00 33 % 6,00 3 300,01 500,00 24 % 33,00 4 500,01 1 000,00 20 % 53,00 5 1 000,01 2 500,00 17 % 83,00 6 2 500,01 5 000,00 14 % 158,00 7 5 000,01 10 000,00 6% 558,00 8 10 000,01 9 999 999,99 4 % 758,00 Zones of Ex-factory price Pharamacy retail price (PRP) with VAT: ? ( Round down!) Zone PRP = (Ex-factory price x mark-up + additional part) x 1,10 VAT Medicinal product with price regulation Egilok 25mg POR TBL 60 Ex-factory price = 73,71 CZK PRP without VAT = PRP with VAT = Medicinal product with price regulation Equoral 50mg POR CPS 50 Ex-factory price = 1 130,54 CZK PRP without VAT = PRP with VAT = Medicinal product with price regulation Accupro 10 mg 100 tbl Ex-factory price = 244,53 CZK PRP without VAT = PRP with VAT = Medicinal product with price regulation REMODULIN 10 MG/ML 20 ml Ex-factory price = 686 363,95 CZK PRP without VAT = PRP with VAT = Medicinal product with price regulation MONTELUKAST ACTAVIS 4 MG 28 tbl Ex-factory price = 353,87CZK PRP without VAT = PRP with VAT = Medicinal product with price regulation Abaktal 400 mg/5ml Ex-factory price = 706,50 CZK PRP with VAT = ? PRP without VAT = PRP with VAT = Products without price regulation Pharmacy bought food supplement : purchase price: 250,00 CZK without VAT. (group 1st reduced VAT) Applied the mark-up: 18 %. Pharmacy retail price with VAT:? PRP without VAT = PRP with VAT = Pharmacy bought Scalibor protector band for dogs : purchase price: 360 CZK without VAT. (group: standard VAT) Applied the mark-up: 30 %. PRP without VAT = PRP with VAT = Products with price regulation Medicinal devices with price regulation Maximal mark-up 25 % of the Ex-factory price Medicinal devices with price regulation Ex-factory price: 487 CZK. Group: standard VAT Maximal pharmacy reatail price (with VAT):? PRP without VAT = PRP with VAT =