Pharmacy and Medicine: Medication Labeling, Subsidized Dispensing, Deductions

A pharmacy POS combines several independent layers of rules at once: medication labeling in a separate state system, different VAT rates in a single receipt, and the special status of prescription drugs upon return. We break down what the POS handles automatically and what remains up to the cashier and pharmacy software.

1. Medication Labeling: What the POS Checks#

Medicinal products are labeled with Data Matrix codes and tracked in a separate state system — MDLP (monitoring of medicinal product movement). Formally, this is not the same system as "Chestny ZNAK" for clothing, footwear, and other categories (the general mechanics of code verification during a sale are covered in the article on labeling), but the principle is similar:

1. The cashier scans the Data Matrix on the packaging during a sale.
2. Pharmacy software transmits retirement data to MDLP — directly or via the system participant's account, depending on the inventory software used.
3. Upon successful withdrawal from circulation, the sale completes with a receipt; upon refusal (code not found, already retired, expired), most pharmacy systems block the sale until resolved — this is the permit-based mode for pharmacies.

The exact exchange protocol with MDLP and the list of required fields are the responsibility of specialized pharmacy software, not a universal POS program: check with your inventory software provider.

2. Subsidized and Free Prescription Dispensing#

54-FZ requires the use of CRE specifically during settlement — reciprocal provision of money for goods. If dispensing is fully free, no settlement takes place, and a "0 ₽" receipt is not required and does not replace an MDLP document: withdrawing the medication from circulation is executed specifically by system retirement data, not by a cash register receipt.

3. VAT in a single receipt: medicines 10%, dietary supplements/cosmetics 22%#

There is no need to split the receipt into two: the VAT rate is configured at the product group level or on an individual item card, and the POS itself distributes items across different rates and prints separate total VAT amounts for each on the receipt.

4. Receipt for Medical Services Tax Deduction#

A patient's right to a social tax deduction is primarily confirmed by a certificate of payment for medical services issued by the clinic in the prescribed form — a sales receipt does not replace this certificate, but it remains proof of payment and is usually attached alongside it. On the receipt, you should check: the full name and TIN/Tax ID of the clinic (these are often verified during deduction audits); the exact name of the service in the item catalog, rather than a generic "medical service" — a discrepancy with the certificate complicates verification; and the full name of the payer if the payment was not made by the patient themselves — a deduction can also be claimed for a relative's treatment, so it is important that the documents indicate who paid. It is best to confirm the specific list of required details with the clinic's accounting department, as the rules change periodically.

5. Pharmacy outlet in rural areas: exemption from cash registers#

For pharmacy organizations and branches of medical organizations in rural settlements — primarily at feldsher and feldsher-obstetric stations (FAPs) where no pharmacy organizations exist — a narrow exemption from using cash registers is provided for the sale of certain categories of medicinal products. It applies specifically to pharmaceutical activities in remote areas, rather than just any "village pharmacy"; it does not waive inventory record-keeping and mandatory labeling, exempting only from issuing a cash receipt; and it is tied to the regional list of hard-to-reach and sparsely populated areas approved by the constituent entity of the Russian Federation, which should be verified separately for the specific location address.

If the location has a stable internet connection and is not included in the regional list, you should not count on the exemption — it is wiser to choose a smart terminal or a cloud cash register with an offline mode.

6. Refusal of a Prescription Drug After Receipt Printing#

Medications of proper quality are included in the list of non-refundable and non-exchangeable goods — this applies to both prescription and over-the-counter items. In practice, this separates two different scenarios:

The distinction between "still at the register" and "already taken away" is not a formality: read more about non-standard returns in the article on complex returns of the series.

7. Example#

A pharmacy sells a prescription medication under a subsidized care program (a co-payment of 120 ₽ with a full price of 850 ₽) and a pack of vitamins (dietary supplement) for 540 ₽. The cashier scans the Data Matrix on the medication package — MDLP confirms the dispensation. There are two items on the receipt: the medication at the actually paid 120 ₽ with a 10% VAT rate, and the dietary supplement at 540 ₽ with a 22% rate. Receipt total — 660 ₽, two separate VAT lines.

8. How to Do This in Cenaly#

• VAT rates are configured at the product group level or on an individual item card in the Cenaly catalog — a single receipt smoothly combines items with different rates, and the POS automatically distributes the amounts across the VAT sections of the receipt.
• Cashier reminders (for example, "ask for a prescription") are configured per product category and pop up in the POS when adding an item to the receipt.
• Data Matrix scanning and transferring the code to the Cenaly Hardware Bridge work according to general labeling logic — but Cenaly does not have an out-of-the-box integration with MDLP: removing medications from circulation and reporting to MDLP is managed by specialized pharmacy software or the system's user portal, while Cenaly remains a POS layer on top of it.

9. Frequently Asked Questions#

Is it necessary to issue a receipt for 0 ₽ when dispensing medication completely free of charge? No. Since there was no payment, no settlement took place under 54-FZ, and a receipt is not required for any amount. The fact of dispensing and withdrawing the drug from circulation is recorded by MDLP documents.

Is it possible to combine a prescription drug with co-payment and an over-the-counter item in a single receipt? Yes, there are no restrictions on receipt contents based on this criterion — it is only important to correctly specify the VAT rate for each item and (for the medication) successfully pass the MDLP check.

What to do if MDLP is unavailable at the time of sale? Follow the instructions of your pharmacy software — most systems allow a short timeout with subsequent submission of information later, similar to the offline exception of the permit-based mode from the article on marking; in case of prolonged unavailability, it is safer to hold the sale.

There is a certificate for tax deduction, but the cashier did not issue a receipt — will the deduction still be approved? Formally, the certificate of payment for medical services is the main document for the tax deduction, but the absence of a supporting receipt may raise questions during an audit. Ask the provider for both documents right at the time of payment.

Related articles: marking at the POS · returns of marked goods · complex returns · fines and liability

This material is for informational purposes only and does not replace consultation with an accountant, pharmacist, or specialist in the MDLP system. Primary sources: Federal Law No. 54-FZ "On the Use of Cash Registers", Tax Code of the Russian Federation (VAT rates, tax deductions), rules of the system for monitoring the movement of medicinal products (MDLP), list of non-food goods of proper quality not subject to return.