Consolidated Act On Calculation And Payment Of Duty And Subsidies In Accordance With The Law On Pharmacy Company

Original Language Title: Bekendtgørelse om beregning og betaling af afgift og tilskud i henhold til lov om apoteksvirksomhed

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Overview (table of contents)



Chapter 1



The scope of the





Chapter 2



Equalization





Chapter 3



Chemists ' pension scheme and sector charges





Chapter 4



Other charges





Chapter 5



Grants and allowances





Chapter 6



Other grants





Chapter 7



Settlement of tax and subsidy





Chapter 8



Date of entry into force of





Annex 1



List of pharmacies, which are covered by section 3 (5)



The full text of the Consolidated Act on calculation and payment of duty and subsidies in accordance with the law on pharmacy company

Pursuant to §§ 49, 52 and 53, paragraph 1, of the law on pharmacy company, see. lovbekendtgørelse nr. 855 of 4. August 2008, fixed: Chapter 1 scope § 1. The Ordinance applies to persons who by the Minister for health and prevention was authorized to operate one or more pharmacies after the pharmacies section 15.

Chapter 2 section 2 of the Application. The circulation that forms the basis for the calculation of annual tax and grants under section 49 of the law on pharmacy company, is calculated as the pharmacy's turnover of: 1) pharmacy-only medicines where directory price is calculated under section 2, paragraph 1, of the Consolidated Act on calculation of consumer prices etc. on medicines, as well as 2) prescription dose handling fees, less the discount expenses, granted in connection with paragraphs 1 and 2. Amounts are stated excluding. VAT.

(2). For pharmacies that pursuant to § 12 pharmacies (3) has been approved for establishment of package function for the purpose of trade in dose dispensed medicinal products to other pharmacies included circulation of pharmaceuticals, Inc. dose packing fee, by such trade not by statement of turnover according to paragraph 1.

(3). By negotiation of dose dispensed medicinal products to the public, see. pharmacies Act § 11 (1) (8). 10, included dose packaging fee not by statement of turnover according to paragraph 1.

§ 3. The Minister for health and prevention sets a threshold for the payment of extraordinary tax and subsidies.

(2). The threshold for the payment of the annual fee and grant is provisionally set to 43,200,000 us $.

(3). Pharmacies, if circulation, see. section 2, in a calendar year in excess of the prescribed limit, see. (2), pay to the State a preliminary turnover tax on 3.6% of the amount of the difference.

(4). To pharmacies, if circulation, see. section 2, in a calendar year is less than the prescribed threshold, see. (2) pay the State a preliminary revenue grants amounting to 3.9% of the amount of the difference, see. However, paragraphs 5 and 6.

(5). To pharmacies, referred to in annex 1, shall not be revenue subsidy from the State.

(6). To pharmacies, has been granted authorization to operate a supplementary unit mentioned in annex 1, shall be granted solely on the basis of circulation revenue grants in accordance with paragraph 4 and paragraph 7.

(7). For pharmacists, who was authorized to operate one or more pharmacies after the pharmacies section 15, paragraph 2, shall be calculated respectively grants tax on the basis of total turnover of the pharmacies which the pharmacist has the authorization, in accordance with the rules in paragraphs 3 to 6.

(8). The Minister of health shall determine and shall communicate to the pharmacies in the month of december the final percentage for the calendar year for the payment of sales tax as referred to in paragraph 3. The final tax rate shall be fixed in such a way as to provide consistency between the pharmacies ' total payments of fees, as referred to in paragraph 3 and the State's total subsidy pursuant to paragraphs 2 and 4.

Chapter 3 Pharmacies ' pension scheme and sector taxes § 4. The circulation that forms the basis for the calculation of fees to pharmacies ' pension scheme and sector charges, see. sections 5-6, is calculated as the pharmacy's gross revenue, excluding. the pharmacy's turnover of medicines for animals, a discounted costs and losses on receivables. Amounts are stated excluding. VAT.

(2). For pharmacists, who was authorized to operate one or more pharmacies after the pharmacies section 15, paragraph 2, referred to in paragraph 1 shall be calculated fee to Pharmacies ' pension scheme and sector charges on the basis of the total turnover of the pharmacies which the pharmacist has authorization.

(3). For pharmacies that pursuant to § 12 pharmacies (3) has been approved for establishment of package function for the purpose of trade in dose dispensed medicinal products to other pharmacies, sales of medicines shall be taken into account by such trade not by statement of turnover according to paragraph 1. However, account shall be taken of dose packaging fee by statement of turnover according to paragraph 1.

(4). By negotiation of dose dispensed medicinal products to the public, see. pharmacies Act § 11 (1) (8). 10, included dose packaging fee not by statement of turnover according to paragraph 1.

§ 5. The pharmacy will pay to the State a fee to pharmacies ' pension scheme on preliminary 1.577% of revenue, in accordance with article 3. section 4, paragraph 1.

(2). The Minister of health shall determine and shall communicate to the pharmacies in the month of december the final rate of duty for the calendar year referred to in paragraph 1. The final tax rate shall be fixed in such a way as to provide consistency between the pharmacies ' total payments of fees, as referred to in paragraph 1, and the State's total payments to pharmacies ' pension scheme.

§ 6. Sector fees include payments to allowances for additional devices, see. pharmacies section 15 (2) of the pharmacy branch allowances, pharmacy retail payments, payments for on-call service, extraordinary grants and compensation, see. pharmacies Act § 19, § 51 and § 70, National Board of Health's administration, education of pharmaconomists, attestations pursuant to the Schengen Convention article 75, expedition of dose dispensed medicinal products, vendor arrangement concerning the appropriations and for the accreditation according to chronicles the Danish quality.

(2). The pharmacy pays a fee to the State for compensation for additional devices, see. pharmacies section 15, paragraph 2, on preliminary 0.108% of revenue, in accordance with article 3. section 4, paragraph 1.

(3). The pharmacy pays a fee to the State for the pharmacy branch allowances on preliminary 0.303% of revenue, in accordance with article 3. section 4, paragraph 1.

(4). The pharmacy pays a fee to the State for pharmacy retail allowances on preliminary 0.078% of revenue, in accordance with article 3. section 4, paragraph 1.

(5). The pharmacy will pay to the State a tax to payments for pharmacies ' call on preliminary 0.438% of turnover, see. section 4, paragraph 1.

(6). The pharmacy will pay to the State a tax for extraordinary subsidy and compensation, see. pharmacies Act § 19, § 51 and § 70, on preliminary 0.064% of revenue, in accordance with article 3. section 4, paragraph 1.

(7). The pharmacy pays a fee to the State for use by the National Board of Health's administration on preliminary 0.065% of revenue, in accordance with article 3. section 4, paragraph 1.

(8). The pharmacy pays a fee to the State for use by education of pharmaconomists on preliminary 0.434% of turnover, see. section 4, paragraph 1.

(9). The pharmacy pays a fee to the State for use for reimbursement of pharmacists who receive farmakonomstuderende on provisional 0.198% of revenue, in accordance with article 3. section 4, paragraph 1.

Paragraph 10. The pharmacy pays a fee to the State for reimbursement for preparation of certificates as provided for in the Schengen Convention article 75 on preliminary 0.020% of revenue, in accordance with article 3. section 4, paragraph 1.

Paragraph 11. The pharmacy pays a fee to the State for compensation for expedition of dose dispensed medicinal products etc. at preliminary 0.081% of revenue, in accordance with article 3. section 4, paragraph 1.

Paragraph 12. The pharmacy will pay to the State a tax credit scheme for the chronically ill to appropriations on preliminary 0.038% by turnover, see. section 4, paragraph 1.

Paragraph 13. The pharmacy pays a fee to the State for use by the pharmacy accreditation after the Danish quality at preliminary 0.107% of revenue, in accordance with article 3. section 4, paragraph 1.

Paragraph 14. The Minister of health shall determine and shall communicate to the pharmacies in the month of december the final rates for taxes for calendar year referred to in paragraphs 2 to 13. The final tax rates shall be determined in such a way as to provide consistency between the pharmacies ' total payments of duties, as referred to in paragraphs 2 to 13, and the State's total payments to allowances and supplements mentioned in § 9-24.

Chapter 4 Other duties section 7. The circulation that forms the basis for the calculation of tax for compensations for the expedition of prescription medicine packages is calculated as the gross revenue of the pharmacy's free trade goods. The amount is calculated excluding. VAT.

(2). For pharmacists, who was authorized to operate one or more pharmacies after the pharmacies section 15, paragraph 2, calculated the taxes referred to in paragraph 1 on the basis of the total turnover of the pharmacies which the pharmacist has authorization.

§ 8. The pharmacy pays a fee to the State for compensation for handling of prescription medicine packages on preliminary 2.153% of turnover of goods, within the meaning of free trade. section 7, paragraph 1.

(2). The Minister of health shall determine and shall communicate to the pharmacies in the month of december the final rate of duty for the calendar year referred to in paragraph 1. The final tax rate shall be fixed in such a way as to provide consistency between the pharmacies ' total payments of fees, as referred to in paragraph 1, and the State's total payments to compensations for the expedition of prescription medicine packages as referred to in section 25.

Chapter 5 Grants and allowances


§ 9. For each additional device, see. pharmacies section 15, paragraph 2, that is associated with the pharmacist, shall qualify for grants with the following amounts per year. without prejudice to article. However, paragraph 2:1) in the Association year: 1,464,100 € per year.

2) 1. years after the mapping: 1,303,700 € per year.

3) 2. years after the mapping: 1,145,400 € per year.

4) 3. years after the mapping: 984,000 € per year.

5) 4. years after the mapping: 825,600 € per year.

6) 5. years after the mapping: 666,300 € per year.

7) from 6. years after the Association likened the pharmacy, the pharmacist has been granted authorization to use after the pharmacies section 15, paragraph 2, of the charging and tilskudsmæssig respect with a pharmacy branch, see. § 10.

(2). For pharmacists, who after the pharmacies section 15, paragraph 2, an authorization to operate one or more pharmacies covered by it in section 3 (5) of the said Annex 1, and which are mapped in 2010 and the following years shall be granted as a subsidy to a pharmacy branch, see. § 10.

§ 10. For each pharmacy branch associated with the pharmacy, is granted a subsidy of 506,700 DKK PR. year.

§ 11. For each pharmacy outlets that are associated with the pharmacy, is granted a subsidy of 71,000 USD per year.

§ 12. To pharmacies that is performing guard service, see. notice about pharmacy opening hours and on-call time, including the annex, shall be granted to the List of pharmacies (24-hour pharmacies) and, on the other hand, a fixed subsidy, on the other hand, an activity depending on grants, measured as the number of prescription expeditions in the guard time.

(2). The fixed subsidies constitute 575,000 DKK annually.

(3). The activity-dependent contribution is allocated according to the number of prescription expeditions in the guard time in the following manner: 1) for number of prescription expeditions until 25,000 annually granted a subsidy of DKK 1,450,000 annually.

2) for number of prescription expeditions in the interval 25.001-40,000 annually granted a subsidy of 1,425,000 USD annually.

3) for number of prescription expeditions in the interval 40.001-45,000 annually granted a subsidy of 1,375,000 USD annually.

4) for number of prescription expeditions in the range of-50,000 annually granted a subsidy 45.001 at 1,275,000 USD annually.

5) for number of prescription expeditions in the interval 50.001-55,000 annually granted a subsidy of 1,225,000 USD annually.

6) for number of prescription expeditions over 55,000 per year shall be granted a subsidy of 1,200,000 DKK annually.

(4). The number of prescription drug statistics register the year before expeditions in forming the basis for grading and the payment of a monthly show provisional reimbursement for list l pharmacies. Finality of grants shall be carried out simultaneously with other settlement in accordance with the annual accounts referred to in article 6. also Chapter 7 about the settlement of fees and grants.

(5). In 2011og 2012 regulated subsidy in accordance with paragraphs 2 and 3 as follows: 1) the contribution for the Swan Pharmacy, Lyngby, be reduced by $113,758. in each of the years 2011 and 2012.

2) grant to Pharmcacy, Copenhagen, reduced by 43,506 USD in each of the years 2011 and 2012.

3) grant for Glostrup Pharmacy is reduced with 28,372 USD in each of the years 2011 and 2012.

4) grant for Pharmacist Eagle, Odense, is reduced with 60,160 USD in each of the years 2011 and 2012.

5) grant to Steno Apotek, Copenhagen, increased by $8,318. in each of the years 2011 and 2012.

6) Grant to Esbjerg Crown Pharmacy will be reduced by $59,412. in each of the years 2011 and 2012.

7) grant to Pharmcacy, Randers, a reduction of 43,048 USD in each of the years 2011 and 2012.

8) Grant to the Farmacy, Aarhus, will be increased by $32,036. in each of the years 2011 and 2012.

9) Subsidy to the Budolfi Apotek, Ålborg, reduced by 17,004 USD in each of the years 2011 and 2012.

10) grant to Dom Pharmacy, Roskilde, increased by $8,948. in each of the years 2011 and 2012.

11) Grant to Frederiksborg Pharmacy, Hillerød, increased by $1,092. in each of the years 2011 and 2012.

§ 13. To pharmacies that is performing guard service, see. notice about pharmacy opening hours and on-call time, including the annex, shall be granted for the following grants: pharmacies list II (2). To one pharmacy in a town mentioned in Appendix II of the basic regulation. Annex to the Ordinance on the pharmacy opening hours and on-call service, is granted a subsidy on 168,000 € per year.

(3). If several pharmacies in a city mentioned on list II carries out the guard service, including on call service, see. notice about pharmacy opening hours and on-call service § 8, paragraph 3, section 9 (2) and § 10, grant will be shared proportionally between pharmacies.

§ 14. To pharmacies that is performing guard service, see. notice about pharmacy opening hours and on-call time, including the annex, shall be granted to tier III a, the following supplements: pharmacies (2). To one pharmacy in a town mentioned on List III, (a) of the basic regulation. Annex to the Ordinance on the pharmacy opening hours and on-call service, is granted a subsidy of 1,404,000 € per year including on call service.

(3). If several pharmacies in a city mentioned on list III, a, performing guard service, including on call service, see. notice about pharmacy opening hours and on-call service § 8, paragraph 3, section 9 (2) and § 10, grant will be shared proportionally between pharmacies.

§ 15. To pharmacies that is performing guard service, see. notice about pharmacy opening hours and on-call time, including the annex, shall be granted to list IIl, (b), the following supplements: pharmacies (2). To one pharmacy in a town mentioned on List III, (b), of the basic regulation. Annex to the Ordinance on the pharmacy opening hours and on-call service, is granted a subsidy of 792,000 € per year including on call service.

(3). If several pharmacies in a city mentioned on list III, b, performing guard service, including on call service, see. notice about pharmacy opening hours and on-call service § 8, paragraph 3, section 9 (2) and § 10, grant will be shared proportionally between pharmacies.

(4). For the years 2011 and 2012 shall be regulated subsidy pursuant to paragraph 2 for selected pharmacies on IIl, a list in the following manner: 1) the grant to list III, b, pharmacies in Hobro increases with 37,604 DKK 27,604 DKK in 2011 and 2012.

2) Grant to tier III, b, pharmacies in Lemvig increases with 46,040 DKK in 2011 and 36,040 DKK in 2012.

3) the grant to list III, b, pharmacies in Fredericia increases with 37,904 us $ in 2011 and 27,904 DKK in 2012.

4) the grant to list III, b, pharmacies in Elsinore increases with 41,144 us $ in 2011 and 31,144 DKK in 2012.

5) the grant to list III, b, pharmacies in Herning will be increased by 25,708 35,708 DKK in 2011 and us $ in 2012.

6) the grant to list III, b, pharmacies in Holstebro increases with 39,548 DKK 29,548 DKK in 2011 and 2012.

7) the grant to list III, b, pharmacies in Nykøbing f. increases with 38,552 DKK 28,552 DKK in 2011 and 2012.

8) the grant to list III, b, pharmacies in Næstved increased by DKK 36,884 DKK 26,884 in 2011 and 2012.

9) the grant to list III, b, pharmacies in Sønderborg will be increased by DKK 40,102 DKK 30,102 in 2011 and 2012.

10) the grant to list III, b, pharmacies in Viborg increases with 41,168 us $ in 2011 and 31,168 DKK in 2012.

11) the grant to list III, b, pharmacies in Aabenraa increases with 41,540 DKK in 2011 and $31,540. in 2012.

12) the grant to list III, b, pharmacies in Silkeborg increases with 36,884 DKK 26,884 DKK in 2011 and 2012.

§ 16. To pharmacies that is performing guard service, see. notice about pharmacy opening hours and on-call time, including the annex, shall be granted to tier III, (c), the following supplements: pharmacies (2). To one pharmacy in a town mentioned on List III (c) of the basic regulation. Annex to the Ordinance on the pharmacy opening hours and on-call service, is granted a subsidy of us $575,000. per year.

(3). If several pharmacies in a city mentioned on list III, c, performing guard service, including on call service, see. notice about pharmacy opening hours and on-call service § 8, paragraph 3, section 9 (2) and § 10, grant will be shared proportionally between pharmacies.

§ 17. Extraordinary supplements and substitutes, in accordance with article 3. pharmacies Act § 19, § 51 and § 70, granted by actual costs, application and specific assessment.

(2). The health protection agency appointment by such criteria, procedure and deadlines relating to extraordinary grants after the pharmacies section 51.

§ 18. The health protection agency receives remuneration for Agency's supervision and administration, see. pharmacies Act § 71b.

§ 19. To Pharmakon, which is responsible for the pharmaconomist, see. notice on the pharmaconomist, paid an annual contribution.

(2). The National Board of health shall pay the annual contribution at 50.7 million. $30 monthly equal installments.

§ 20. For pharmacists, who was authorized to operate one or more pharmacies after the pharmacies section 15, paragraphs 1 and 2, which hires farmakonomelever, granted a subsidy.

(2). The subsidy depends on how long the pupil is in training in such a way that 1) for 1. yearly students granted a subsidy of DKK 60,000 per pupil per year, where the year is counted from the 1. September to December 31. August.

2) for 2. yearly students granted a subsidy of 36,000 € per pupil per year, where the year is counted from the 1. September until 31 December 2006. August.

3) of 3. yearly students granted a subsidy of 24,000 KR. per pupil per year, where the year is counted from the 1. September until 31 December 2006. August.

§ 21. For the pharmacy's preparation of certificates as provided for in the Schengen Convention article 75 shall be paid for each completed certificate 50 DKK Excl. VAT.

§ 22. For the pharmacy's expedition of dose dispensed medicinal products granted a subsidy of 3 DKK Excl. VAT per expedition, in addition to the fee paid by the drug user.

§ 23. For coverage of the pharmacy's management costs and interest expenses for the credit system of appropriations granted a subsidy of Chronicles 30 DKK Excl. VAT per patient with a chronically ill appropriation per month.


(2). For the reimbursement of loss of receivables as a result of vendor scheme relating to appropriations for the chronically ill may pharmacy notified not to the Danish Medicines Agency amount received when the Pharmacy has moved medicine user at least twice.

§ 24. For the accreditation of the pharmacies paid an annual contribution to IKAS, who is responsible for the Danish quality.

(2). The contribution relates to a fixed contribution, an activity intended payment as well as an amount for training and updating of surveyors, inter alia. in relation to the revised quality standards.

(3). Health agency responsible for carrying out the payment to IKAS.

(4). For the pharmacy's costs of accreditation after the Danish quality, which takes place every three seconds. years, granted a subsidy of 100,000 DKK, when accreditation has taken place.

Chapter 6 Other grants section 25. For each prescription pharmaceutical packaging being handled by Pharmacy and related supplementary units, see. pharmacies section 15, paragraph 2, pharmacy branches and pharmacy outlets, is granted a subsidy of 50 pennies, see. However, paragraph 2.

(2). No reimbursement for prescription medicine packages intended for production animals.

Chapter 7 Settlement of fees and grants section 26. For provisional duties as mentioned in sections 3-8 to be paid monthly on the basis of the pharmacy's turnover in the last part of the year calculated as stated in § 2, § 4 and § 7.

(2). By owner change during the year is calculated and billed charge for outgoing pharmacists to the existing interim rates. If holder changed is done with the end of the year, however, the charges are assessed definitively.

(3). By owner change during the year are calculated taxes for the new owner on the basis of turnover after owner changed.

(4). To use for the calculation of preliminary charges pharmacies report information to the National Board of health on circulation, etc., see. § 2, § 4 and § 7, at the Pharmacy and related supplementary units, see. pharmacies section 15, paragraph 2, pharmacy branches and apoteksudsalg for the past month or for a period specified by the Board of health. Notification must be made on forms prepared by the National Board of health no later than 5. in the following month. Falls the 5. on a Saturday, Sunday or public holiday then the alert is made the first following working day.

§ 27. Payment of grants is done monthly.

(2). By owner change during the year are calculated subsidy for the new owner on the basis of information after the owner changed.

(3). To be used for calculating the supplement to the pharmacies report information to the National Board of health on turnover and other activity information on Pharmacy and related supplementary units, see. pharmacies section 15, paragraph 2, pharmacy branches and apoteksudsalg for the past month or for a period specified by the Board of health. Notification must be made on forms prepared by the National Board of health no later than 5. in the following month, see. Article 26, paragraph 4.

(4). For grants under section 20, section 23, paragraph 2, and article 24, paragraph 4 shall be paid the subsidy on the basis of reported information from the pharmacist to the health protection agency. The grant will be paid from the health protection agency not later than the 15. in the following month, or in exceptional cases at a time to be determined by the Danish Medicines Agency.

section 28. In the light of the reported information for payment of the tax and the award of grants, in accordance with article 3. § § 26-27, receives the pharmacist of the pharmacy with related additional devices, see. pharmacies section 15, paragraph 2, pharmacy branches and pharmacy outlets, around the 15. in the following month a comprehensive statement of payment of tax, and received grants.

(2). Pharmacies, where the charge exceeds received grants, must deposit the amount at one of the National Board of Health established date around the 15. in the following month, or in exceptional cases at a time to be determined by the Danish Medicines Agency.

(3). Pharmacies, where the grants exceed tax amount will be directed from the health protection agency not later than the 15. in the following month, or in exceptional cases at a time to be determined by the Danish Medicines Agency.

section 29. Finality of taxes and subsidies for a fiscal year be measured simultaneously with the submission of financial statements for the year in question. By the holder of the change in the course of the year are assessed fees and grants for the past period in connection with the submission of financial statements for that period of operation.

(2). Too little paid preliminary tax or too much received preliminary contribution shall be paid to the health protection agency no later than 2 months after financial statement filing.

(3). Provisional duty paid too much or too little received preliminary subsidy allocated from the health protection agency no later than 2 months after receiving the reliability.

Chapter 8 entry into force section 30. The notice shall enter into force on 5 March. March 2012.

(2). The notice has effect for the calculation and payment of taxes and subsidies from January 2012.

(3). Executive Order No. 999 of 19. October 2011 on calculation and payment of duty and subsidies in accordance with the law on pharmaceutical activities be repealed.

The Ministry of health and prevention, 20. February 2012 Pia Olsen Dyhr/Dorthe Eberhardt Søndergaard



Annex 1



List of pharmacies, which are covered by section 3 (5) of the Capital Region

Vaisenhus Pharmacy

Royal Court Pharmacy

Christian's Pharmacy

Steno Apotek

Enghave Pharmacy

Øresund Pharmacy

Pharmacy Trianglen

Østerbro Pharmacy

Nørrebro Pharmacy

St. Stephen's Pharmacy

The Pharmacy Of The Swallow

Sønderbro Pharmacy

Amagerbro Pharmacy

Pharmacy Rose

Sydhavns Pharmacy

Valby Pharmacy

Pharmacy Trekroner

Husum Pharmacy

Linde Pharmacy

Green's Pharmacy

Rail All Pharmacy

Frederiksberg Pharmacy

Old King Way Pharmacy

Nuuk Pharmacy

Narrow's Pharmacy

Dalgas Boulevard Pharmacy

Ballyfermot Pharmacy

Ballerup Pharmacy

Kurrajong Pharmacy

Hellerup Pharmacy

Charlottenlund Pharmacy

Ordrup Pharmacy

Søborg Pharmacy

Buddinge Pharmacy

Bagsværd Pharmacy

Hvidovre Pharmacy

Freedom Pharmacy, Hvidovre

The Swan Pharmacy, Lyngby

Town Hall Pharmacy, Lyngby

Virum Pharmacy

Holte Pharmacy

Nærum Pharmacy

Kastrup Pharmacy

Tårnby Pharmacy

Stone's Pharmacy, Elsinore

Axel Peddled Pharmacy, Elsinore

Hillerød Frederiksborg Pharmacy

Hillerød Crown Pharmacy

Brøndbyøster Pharmacy

Glostrup Pharmacy

Herlev Apotek

Albertslund Pharmacy

Tåstrup Pharmacy

Rødovre Pharmacy

Værløse Pharmacy

Farum Pharmacy

Region Sjælland

Køge Plaza Pharmacy

Køge Boholte Pharmacy

Dom Pharmacy, Roskilde

The Swan Pharmacy, Roskilde

Elephant Pharmacy, Holbæk

Farmacy, Holbæk

The Swan Pharmacy, Slagelse

Town Hall Pharmacy, Slagelse

Farmacy, Nykøbing F.

The Swan Pharmacy, Nykøbing F.

Farmacy, Næstved

The Swan Pharmacy, Næstved

Region Syddanmark

Sct. Knuds Pharmacy, Odense

Albani Pharmacy, Odense

Sct. Hans Pharmacy, Odense

The Eagle Pharmacy, Odense

Pharmacy Bryggergården, Odense

Bolbro Pharmacy, Odense

Dalum Pharmacy, Odense

Esbjerg Crown Pharmacy

Esbjerg Neptune Pharmacy

Esbjerg Owners Pharmacy

Farmacy, Svendborg

Sct. Nicolai Pharmacy, Svendborg

Deer Pharmacy, Haderslev

Farmacy, Haderslev

Rail Pharmacy, Sønderborg

Farmacy, Sønderborg

The Swan Pharmacy, Åbenrå

Fredericia Lion Pharmacy

Fredericia Axel Peddled Pharmacy

Farmacy, Kolding

Pharmcacy, Kolding

Farmacy, Vejle

Vejle Carm Pharmacy

Sct. Thomas Pharmacy, Vejle

Region Midtjylland

Farmacy, Aarhus

Sct. Pauls Pharmacy, Aarhus

St. Luke Pharmacy, Aarhus

Rail Pharmacy, Aarhus

Trøjborg Pharmacy, Aarhus

Star Pharmacy, Aarhus

City West Pharmacy

Colonial Heights Pharmacy

Vejlby Pharmacy, Aarhus

Viby Pharmacy

Marselisborg Pharmacy, Aarhus

Farmacy, Herning

Østergades Pharmacy, Herning

Holstebro Lion Pharmacy

The Swan Pharmacy, Holstebro

Farmacy, Randers

Rail Pharmacy, Randers

Sønderbro Pharmacy, Randers

The Eagle Pharmacy, Silkeborg

Sky Mountain Pharmacy, Silkeborg

The Swan Pharmacy, Silkeborg

South's Pharmacy, Horsens

The Swan Pharmacy, Horsens

Farmacy, Horsens

The Swan Pharmacy, Viborg

Farmacy, Viborg

Farmacy, Skive

The Swan Pharmacy, Skive

Region Nordjylland

The Swan Pharmacy, Aalborg

Farmacy, Aalborg

Ropewalk Pharmacy, Aalborg

Vejgaard Pharmacy, Aalborg

Budolfi Apotek, Aalborg

Aalborghus Pharmacy

Nørresundby Pharmacy.

The Swan Pharmacy Thisted

Farmacy, Thisted

Frederikshavn Lion Pharmacy

Frederikshavn Swan Pharmacy

Farmacy, Hjørring

The Swan Pharmacy, Hjørring