The Emergency Ordinance no. 31/2020 completing the Emergency Ordinance no. 77/2011 regarding establishment of certain contributions to finance some health expenses was published in the Official Gazette no. 255/2020.
Following this Emergency Ordinance, for Q1 of 2020, the value of “p” is capped at 27,65%, computed for the Q4 of 2019.
The clawback tax refers to the obligation of the medicines’ producers to pay a quarterly contribution for reimbursed medicines.