Persons liable for the contribution provided for in I of Article L. 245-6 of the Social Security Code and persons liable for value added tax pursuant to Article 256 A of the General Tax Code who make the first sale in France of medical devices defined in Article L. 5211-1 of this Code and in vitro diagnostic medical devices defined in Article L. 5221-1 sociale send to the agency mentioned in article L. 5311-1 of this code and to the Economic Committee for Health Products, by 31 March each year at the latest, a declaration providing information relating to sales made during the previous calendar year for medicinal products, health products, medical devices and in vitro diagnostic medical devices, as well as their reimbursement system. The declarations are drawn up in accordance with the models established by decision of the Director General of the agency mentioned in the same article L. 5311-1.
Sales of medicinal products excluded from the basis of assessment for the contribution provided for in article L. 245-6 of the Social Security Code pursuant to III of the same article must also be the subject of the declaration provided for in the first paragraph of this article by the person who operates these medicinal products in France within the meaning of article L. 5124-1 of this code.
Any person responsible in France for the operation, within the meaning of the same article L. 5124-1, and sale in France of a medicinal product which has been the subject of an early access authorisation referred to in article L. 5121-12 is also required to send the Agency and the Committee the declaration of sales made for this medicinal product provided for in the first paragraph of this article.