Onkológia 2/2016

Participation in professional events – reporting and tax obligations

Healthcare worker has a legal requirement for continuing education. One form of such training is active or passive participation in professional events. In some cases, especially when the costs of participation is borne by another entity (and not by a healthcare professional alone) such deal could result in reporting and tax obligations . The subjects of these obligations (who must do something) and their object (which must be done), vary depending on what model of financing the participation of healthcare professionals have been used. Obligations are imposed by statutory provisions (Law on medicines, the Income Tax Act) or by extrajudicial measures (eg. Code of Ethics AIFP). The aim is to increase transparency in the relations between healthcare professionals and the pharmaceutical industry and setting rules, not limiting professional events – as they are an essential component of continuing education of health professionals.

Keywords: professional event, continuing education, service provider, holder, pecuniary income, benefits in kind, witholding tax, reporting obligation, registration requirement