In Poland, a significant part of medicinal products, medical devices and foodstuffs for particular nutritional uses are reimbursed by the National Health Fund. The resources allocated for this purpose have the status of public funds. It is therefore not surprising that the Polish legislator tries to prevent the abuse of the reimbursement institution. However, it does so in a questionable way. A number of official duties have been imposed on entities performing a contract for the provision of healthcare services and on persons performing medical professions. Not all of these duties are necessary to protect public funds allocated for reimbursement. Despite this, failure to perform or improper performance of such duties may lead to the debtor suffering severe financial loss under civil liability towards the public payer. The amounts involved are very high. They often exceed the payment capabilities of an average natural person or entrepreneur conducting business on a small scale. The aim of the work is to present the key principles of issuing prescriptions for reimbursed products and the civil law consequences of irregularities in this respect. The catalogue of persons authorised to issue such prescriptions has been reconstructed (taking into account the premises of temporary loss of authorisation to perform this activity). The problem of applying general provisions on universal health insurance in the process of issuing a prescription for a reimbursed product has been resolved. Some obligatory elements of a prescription for reimbursed products have been described. Claims due to the National Health Fund have (...).