Compounding Pharmacy

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.

R$ 15 bi
in revenue monitored with advisory governance
+5,000
employees tracked across client operations
98%
retention in advisory contracts
Want results like these? Talk to our specialized team
Pharmacy profiles we serve
Compounding Pharmacy

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 challengeDirect 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.

Owner – compounding pharmacy in São Paulo
Identify with these challenges? Let's talk about solutions!

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 frontOSP 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.

Director – compounding pharmacy network
Want to implement these solutions in your company? Let's talk

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.

Pharmacist-owner
Compounding pharmacy laboratory - specialized pharmaceutical services

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
Compounding pharmacy management - cost control and compliance

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
Free E-book

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-book

Frequently 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.

Desde 1977

47 anos de história

+600

empresas atendidas

R$ 120M+

em economia tributária

14 estados

presença nacional

98%

retenção em contratos consultivos