{"id":8056,"date":"2014-08-12T12:49:38","date_gmt":"2014-08-12T11:49:38","guid":{"rendered":"http:\/\/blog.cofb.cat\/?p=8056"},"modified":"2014-08-12T12:49:38","modified_gmt":"2014-08-12T11:49:38","slug":"a-la-farmacia-tiquet-de-venda-o-factura","status":"publish","type":"post","link":"https:\/\/www.cofb.org\/ca\/2014\/08\/12\/a-la-farmacia-tiquet-de-venda-o-factura\/","title":{"rendered":"A la farm\u00e0cia, tiquet de venda o factura?"},"content":{"rendered":"

\nQuan un usuari realitza una compra a la farm\u00e0cia, \u00e9s una pr\u00e0ctica habitual que el farmac\u00e8utic li entregui un tiquet de venda. De fet, les oficines de farm\u00e0cia tenen l\u2019obligaci\u00f3 d\u2019emetre un rebut en qu\u00e8 consti el nom del medicament dispensat, el preu de venda al p\u00fablic i l\u2019aportaci\u00f3 del pacient, aix\u00ed com les dades de l\u2019oficina de farm\u00e0cia, complint amb l\u2019establert a l\u2019article 15 de la llei 29\/2006 de 26 de juliol, de garanties i \u00fas<\/i> racional dels medicaments i productes sanitaris <\/i>i al Reial Decret 1718\/2010 de recepta m\u00e8dica i ordres de dispensaci\u00f3<\/i> (article 15, punt 3).<\/p>\n

Ara b\u00e9, davant quines situacions l\u2019usuari pot demanar una factura?<\/b><\/p>\n

\"Sin<\/a>Sempre que el pacient ho sol\u00b7liciti<\/b> el farmac\u00e8utic haur\u00e0 d\u2019emetre una factura. No obstant aix\u00f2, hi ha dos casos concrets en els quals l\u2019emissi\u00f3 est\u00e0 regulada per llei i \u00e9s obligat\u00f2ria.<\/p>\n

En primer lloc, quan l\u2019import \u00e9s superior a 3.000 euros, IVA incl\u00f2s\u00a0 <\/b>(Llei 58\/2003 de 17-12-2003 i Reial Decret 1496\/2003).<\/p>\n

D\u2019altra banda, als ciutadans de la Uni\u00f3 Europea que hagin rebut assist\u00e8ncia sanit\u00e0ria en el nostre pa\u00eds<\/b> (RD 81\/2014 de 7 de febrer d\u2019assist\u00e8ncia transfronterera)<\/i>. Despr\u00e9s de pagar les despeses corresponents, aquests ciutadans podran sol\u00b7licitar el seu reemborsament a l\u2019administraci\u00f3 sanit\u00e0ria del seu estat d\u2019afiliaci\u00f3 i, per tant, el farmac\u00e8utic haur\u00e0 d\u2019emetre la factura corresponent que contingui el seg\u00fcent: dades del pacient, dades de la farm\u00e0cia, dades d\u2019identificaci\u00f3 del professional responsable de l\u2019assist\u00e8ncia sanit\u00e0ria transfronterera, denominaci\u00f3 del medicament, producte sanitari o aliment diet\u00e8tic d\u2019usos m\u00e8dics especials dispensat, el nombre d\u2019envasos dispensats, la quantitat abonada pel pacient i la data de dispensaci\u00f3.<\/p>\n

\n

Quines dades ha d\u2019incloure un tiquet de venda?<\/b><\/p>\n

    \n
  • N\u00famero i, si \u00e9s el cas, s\u00e8rie del tiquet o document<\/li>\n
  • N\u00famero d\u2019identificaci\u00f3 fiscal, aix\u00ed com el nom i cognom del farmac\u00e8utic titular o ra\u00f3 o denominaci\u00f3 social completa i domicili<\/li>\n
  • Tipus impositiu aplicat o l\u2019expressi\u00f3 “IVA incl\u00f2s”<\/li>\n
  • Contraprestaci\u00f3 total<\/li>\n
  • Data d\u2019emissi\u00f3<\/div><\/li>\n<\/ul>\n
    <\/p>\n

    Quines dades ha d\u2019incloure una factura?<\/b><\/p>\n

      \n
    • N\u00famero i data de la factura<\/li>\n
    • Dades relatives a la farm\u00e0cia (n\u00fam. d\u2019identificaci\u00f3 fiscal, aix\u00ed com el nom i cognom del farmac\u00e8utic titular o ra\u00f3 o denominaci\u00f3 social completa i domicili)<\/li>\n
    • Dades relatives al pacient (nom i cognom o ra\u00f3 social, n\u00fam. d\u2019identificaci\u00f3 fiscal, i domicili)<\/li>\n
    • Contraprestaci\u00f3 total o en el cas de diverses operacions, les dates i les diferents dispensacions o vendes realitzades.<\/li>\n<\/ul>\n

      <\/div>\n","protected":false},"excerpt":{"rendered":"

      Quan un usuari realitza una compra a la farm\u00e0cia, \u00e9s una pr\u00e0ctica habitual que el farmac\u00e8utic li entregui un tiquet de venda. De fet, les oficines de farm\u00e0cia tenen l\u2019obligaci\u00f3 d\u2019emetre un rebut en qu\u00e8 consti el nom del medicament dispensat, el preu de venda al p\u00fablic i l\u2019aportaci\u00f3 del […]<\/p>\n","protected":false},"author":1,"featured_media":8060,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[32],"tags":[76],"class_list":["post-8056","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies-farmacia","tag-oficina-de-farmacia"],"yoast_head":"\nA la farm\u00e0cia, tiquet de venda o factura? - Col\u00b7legi de Farmac\u00e8utics de Barcelona<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novaorg.cofb.net\/2014\/08\/12\/a-la-farmacia-tiquet-de-venda-o-factura\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A la farm\u00e0cia, tiquet de venda o factura? - Col\u00b7legi de Farmac\u00e8utics de Barcelona\" \/>\n<meta property=\"og:description\" content=\"Quan un usuari realitza una compra a la farm\u00e0cia, \u00e9s una pr\u00e0ctica habitual que el farmac\u00e8utic li entregui un tiquet de venda. 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