October 14, 2021
Since 2021, a declaration of sales prices (net of discounts or taxes) must be made to the CEPS by operators or suppliers of retail distributors of products and services listed on the LPPR.
This new provision was introduced by Article L. 165-2-2 of the Social Security Code (SSC) created with the Social Security Financing Act for 2020.
A decree published in the OJ on 28 March 2021 specifies the procedures and deadlines applicable to this declaration.
The products concerned are medical devices registered under titles I, II, IV sold in towns and those registered under titles III or V sold in hospitals. Custom-made medical devices are excluded.
The price declaration in practice
The declaration, initially required by 1 September, is tolerated until 15 November 2021.
This declaration must be made on the "Simplified procedures" website.
Beware of penalties! The CEPS will have the possibility, by virtue of Article L. 165-2-2 of the SSC, to set an annual financial penalty (maximum 5% of the sales turnover excluding VAT of the sales concerned by the declaration for the last financial year) in the following cases