
Specialized Accounting for Compounding Pharmacies
Compounding pharmacies operate in a regulated environment with specific taxation, rigorous inventory control, and complex formula-based pricing. At OSP, we provide validated accounting and intelligent tax planning — mastering the particularities of single-phase PIS/COFINS, ICMS-ST, ANVISA controls, and formula-based cost management. Whether you're a compounding pharmacy owner, network manager, or entrepreneurial pharmacist, we deliver tax security and managerial clarity to grow with compliance.

Pharmacy profiles we serve
Pharmacy profiles we serve
We work with different compounding pharmacy models, adjusting taxation, costs, and compliance for each reality.
Margins disappear when taxation, inventory, and pricing aren't properly structured
| Recurring challenge | Direct business impact |
|---|---|
Complex taxation (single-phase PIS/COFINS, ICMS-ST) | Improper tax payments, unused credits, and audit risk |
Deficient inventory control (expiration, traceability) | Expiration losses, ANVISA issues, and lack of cost clarity |
Pricing without real cost basis | Negative margins on complex formulas, loss of competitiveness |
No separation between compounding and resale | Tax confusion, inability to optimize regime by operation |
ANVISA and health surveillance compliance | Risk of shutdown, fines, and license revocation |
“We operated in tax darkness. OSP organized our assessment and discovered credits we had never utilized.
Accounting with technical expertise in pharmaceutical taxation and formula-based costing
At OSP, we treat compounding pharmacies with technical precision: from correct single-phase PIS/COFINS assessment to formula-based costing. We work with managerial BI, cost control, and ANVISA compliance.
| Technical front | OSP deliverables |
|---|---|
Specialized pharmacy accounting | Separation between compounding and resale, control by product category |
Mastered pharmaceutical taxation | Single-phase PIS/COFINS, ICMS-ST, tax credit utilization |
Formula-based costing and pricing | Formula cost methodology, margin by category, intelligent pricing |
GESTÃO360 for pharmacies | Dashboards with margin by product line, inventory turnover, profitability |
Regulatory compliance | Documentation for ANVISA, health surveillance, and audits |
“Clarity came when we started seeing the real cost of each formula. Today we price with confidence and margin.
Recommended solutions
Compounding pharmacy with 2 locations – São Paulo Interior
Cenário
Stable operation but no tax clarity. PIS/COFINS being paid in duplicate, inventory without cost traceability, pricing based on competition without real cost basis.
Desafios
- •Poorly assessed single-phase PIS/COFINS
- •Inventory without raw material cost control
- •Pricing without costing methodology
- •Mix between compounding and resale without tax separation
Soluções Aplicadas
- ✔️Diagnosis via TRIBUTA360 with complete tax review
- ✔️Formula-based costing implementation with validated methodology
- ✔️Accounting separation between compounding and resale
- ✔️BI with GESTÃO360 implemented by product line
Resultados
- •Recovery of R$ 180,000 in tax credits
- •Average margin per formula increased 12%
- •Real cost-based pricing implemented
- •Tax compliance regularized
“OSP transformed our management. Today we know exactly how much each formula costs and earns.

Technical expertise in pharmaceutical taxation
Compounding pharmacies face unique challenges: complex taxation with single-phase PIS/COFINS, formula-based costing, and strict ANVISA compliance requirements.
At OSP, we operate with validated accounting, intelligent tax planning, and support for those leading the operation. Whether you're a pharmacy owner, network manager, or entrepreneurial pharmacist, we deliver security and clarity to grow with compliance.
- Optimal tax regime (Simples, Presumed Profit, or Real Profit)
- Single-phase PIS/COFINS correctly assessed
- Formula-based costing implemented
- BI by product line and category
- ANVISA compliance documentation

Accounting structure that supports growth
From single location to pharmacy network
With almost 50 years of experience, we structure compounding pharmacies with technique, predictability, and governance. We master the particularities of the pharmaceutical sector and deliver tax compliance combined with managerial intelligence.
- Separation between compounding and resale operations
- Tax credit recovery and utilization
- Real cost-based pricing methodology
- Inventory control with expiration tracking
- Audit preparation for regulatory agencies
Compounding Pharmacies 2025: Complete Guide
Tax management, operations, and sustainable growth strategies for compounding pharmacies. Download now and master the particularities of the compounding sector.
Download Free E-bookFrequently Asked Questions about Accounting for Compounding Pharmacies
Why compounding pharmacies choose OSP
We structure compounding pharmacies with tax expertise, cost control, and regulatory compliance.
Pharmaceutical tax specialists
Complete mastery of single-phase PIS/COFINS, ICMS-ST, tax credits, and compounding sector particularities.
Formula costing implemented
Methodology to calculate real cost of each formula, considering raw materials, labor, and overhead.
BI by product line and category
Dashboards with margin by formula type, inventory turnover, profitability by category, and loss indicators.
ANVISA and surveillance compliance
Organized documentation, process traceability, and preparation for regulatory audits.
Separation between compounding and resale
Accounting structure that distinguishes operations with different taxation, optimizing total tax burden.
Your compounding pharmacy grows better with taxation and costs under control
Request a free technical diagnosis. We'll review taxation (PIS/COFINS, ICMS-ST), formula costing, inventory control, and compliance — with total focus on results and security.