Accounting firm specialised for hearing-aid specialists: 5.5% VAT on hearing aids, the 100% Santé Class I framework, third-party payment and managing a centre that combines regulated care with the sale of medical devices.
An accountant for hearing-aid specialists masters the hybrid nature of your business: regulated health care and the sale of medical devices. In practice, this means 5.5% VAT on hearing aids listed on the LPP (not 20%), the 100% Santé Class I framework with its capped price, third-party payment management and the valuation of a device stock. This combination is what sets your accounting apart.
At Hayot Expertise, we support hearing centres, established specialists and projects to open or take over a business. This profession stacks up constraints that few activities bring together: an act of care framed by the public health code, the sale of medical devices at a reduced VAT rate, multi-payer reimbursements and a capped margin on the reference offer. Sloppy bookkeeping is costly, both in VAT reassessments and in strained cash.
A first feature, often misunderstood: there is no Order for hearing-aid specialists, unlike pharmacists or doctors. The profession is governed by Title VI of the public health code (art. L4361-1 to L4364-9), with no ordinal body. Article L4361-1 defines the specialist as anyone who fits hearing aids for the hearing-impaired, and you are the only professional authorised to deliver hearing aids.
Practising requires the State diploma in audioprosthetics, a three-year course (art. L4361-3). You must also be registered with the regional health agency (art. L4361-2). One recent point to reflect in your filings: since 5 June 2024, hearing-aid specialists have moved from the ADELI register to the RPPS, the shared register of health professionals, with a single national number. We make sure these identifiers are consistent across your invoicing and third-party payment documents.
This is the most structuring technical point and the most common source of error. CE-marked hearing aids listed on the LPP (the official list of products and services) fall under the reduced 5.5% rate (French Tax Code, art. 278-0 bis, 2 of A, devices for disabled persons). This rate covers the whole chain:
The 20% rate only applies to what falls outside this scope: non-reimbursed accessories not intended exclusively for the device, such as a TV headset, an amplified phone or standard batteries for non-exclusive use.
| Product or service | VAT rate |
|---|---|
| CE-marked hearing aid listed on the LPP | 5.5% |
| Zinc-air batteries for exclusive device use | 5.5% |
| Fitting and follow-up service for the device | 5.5% |
| Off-LPP accessories for non-exclusive use (TV headset, etc.) | 20% |
| Standard batteries for non-exclusive use | 20% |
Our reading. The error we see most is not taxing an aid at 20%, but the opposite: applying 5.5% to comfort accessories that do not qualify, or leaving the point-of-sale software wrongly configured. At high volume, a wrong rate turns into a VAT reassessment over several years. We lock the rule in at source, from the configuration stage.
100% Santé in audiology reshaped the economics of hearing centres. For an adult over 20, the Class I offer (zero out-of-pocket cost) follows a precise set of figures, per ear, in 2026:
| Parameter, Class I (adult) | Amount |
|---|---|
| Maximum selling price (PLV), capped | 950 euros incl. tax |
| Reimbursement base (BRSS) | 400 euros |
| Social security reimbursement (60% of 400 euros) | 240 euros |
| Responsible complementary top-up (up to 710 euros) | out-of-pocket 0 euro |
| Follow-up, adjustments, maintenance included | 4 years |
| Renewal | every 4 years, per ear |
Class II, at a free price, drives the centre's profitability, but you must always offer a quote including at least one Class I device. These flows run through third-party payment: the social security and insurer shares are collected with a delay, creating receivables to track and a collection period to manage.
In accounting terms, your centre is a mixed activity. On one side, a regulated act of care (assessment, fitting, adjustments, four-year follow-up). On the other, the sale of medical devices, so a stock of devices, accessories and batteries. This dual nature has three direct consequences:
The dividing line. A hearing-aid specialist is not an optician. Both fall under 100% Santé and combine care with sales, but the framework differs: products, reimbursement bases, price caps and VAT rates do not overlap. If you are looking for the optics logic, our dedicated page for opticians covers it, and our shared health-sector reference points appear on the pharmacy and health page.
Here is a situation representative of the files we handle, without matching any identified client. A hearing-aid specialist opens a second centre and finds, after a few months, that cash is tighter than expected despite strong sales volume. On analysis, two causes combine: an over-broad device stock that ties up cash, and third-party payment reimbursements coming in late for want of regular reconciliation.
We rework the stock valuation, isolate slow-moving models and put in place a monthly review of DSO and third-party payment returns. In parallel, we check the VAT split, because the point-of-sale software applied 5.5% to a few comfort accessories that fell under 20%. The result: a real margin that is finally readable by class, anticipated cash and a VAT correction handled before any audit. This example illustrates a method, not a guaranteed outcome: every centre has its own cost structure.
In hearing-aid specialist files, the same sticking points recur:
Hayot Expertise, in Paris 8, supports health professionals and businesses combining care with trade. Samuel Hayot, chartered accountant and statutory auditor registered with the Order of Chartered Accountants of Ile-de-France and the CNCC, supervises the files. We combine reliable multi-rate bookkeeping, third-party payment and cash management, and advice on structure and director's pay.
To go further, you can prepare your decisions with our director's pay simulator, explore our accounting services in Paris 8 or talk to us about your project to open or take over a centre. This page is informative and does not replace an analysis of your situation: a decision depends on your figures, your contracts and the law in force, which we review together.
Hayot Expertise, 58 rue de Monceau, 75008 Paris. Content up to date as of 19 June 2026, reviewed by Samuel Hayot, chartered accountant. Rates, thresholds and amounts should be verified as of the date of your transaction.
A hearing centre is a regulated health activity coupled with a trade in medical devices. You deliver an act of care (assessment, fitting, adjustments, follow-up) while managing a stock of devices, accessories and batteries. This hybrid nature calls for multi-rate bookkeeping (5.5% on LPP items, 20% off-LPP), third-party payment tracking and a close reading of the capped margin in Class I. Our role is to secure these flows and give you a clear view of real profitability, ear by ear.
We set up your accounting to split the 5.5% on LPP items (CE-marked aids, zinc-air batteries for exclusive use, the fitting service) from the 20% on off-list accessories. A wrong rate applied at scale quickly turns into a VAT reassessment: we lock the rule in at source, from the configuration of your point-of-sale and invoicing software.
We book the social security and insurer shares as receivables, reconcile incoming payments and track your DSO. The goal: ensure that amounts invoiced under third-party payment are actually collected and identified, with no forgotten rejection or discrepancy distorting your result and cash.
We value the device stock, monitor its turnover and write down obsolete models. In Class I, the 950-euro maximum selling price caps your margin: we measure the real contribution of each class to guide your sales policy, bearing in mind that every quote must always include at least one Class I device.
Whether you trade alone, in a company or as a network, we compare legal forms, the taxation of profits and the pay-versus-dividend trade-off. We factor in the hybrid nature of the business and your investment needs (equipment, premises, growth) to secure a coherent, durable framework.
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
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30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
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State diploma, ARS and RPPS registration, choice of legal status, multi-rate VAT, 100 % Santé: the concrete path to opening a hearing-aid centre in 2026, seen by our firm.
CE-marked hearing aids listed on the LPP (the official list of products and services) fall under the reduced 5.5% rate (French Tax Code, art. 278-0 bis), as do zinc-air batteries for exclusive use and the related fitting service. Non-reimbursed accessories for non-exclusive use, such as a TV headset or standard batteries, stay at 20%. Rigorous multi-rate bookkeeping is therefore essential.
No. Unlike pharmacists or doctors, the profession has no Order. It is governed by the public health code (art. L4361-1 onwards), with mandatory registration at the regional health agency. Since 5 June 2024 you are identified by an RPPS number, which replaced the ADELI register. Practising requires the State diploma in audioprosthetics.
For an adult, the Class I offer is capped at a maximum selling price of 950 euros incl. tax per ear, on a reimbursement base of 400 euros. Social security reimburses 60% of 400 euros, i.e. 240 euros, and the responsible complementary insurer tops up to 710 euros, leaving zero out-of-pocket cost. These flows run through third-party payment and create receivables that must be tracked closely.
Yes, often. The shares covered by social security and complementary insurers are booked as receivables (41x accounts) and collected with a delay. This lengthens your collection cycle and can tighten cash, especially during growth. We track your DSO and reconcile reimbursements line by line to keep the result reliable and anticipate funding needs.
A hearing centre holds a significant stock of devices, accessories and batteries. We value it at acquisition cost, monitor its turnover and recognise the necessary write-downs when models become obsolete or slow-moving. A fair valuation avoids both artificially inflating the result and understating an asset that ties up a real share of your cash.
It depends on your plan: single centre or network, partnership with other practitioners, target pay, and the need to invest in equipment and premises. The hybrid nature of the business (regulated care plus the sale of medical devices) also shapes the choice. We compare legal forms, the taxation of profits and the pay-versus-dividend trade-off against your situation.
Both fall under 100% Santé and combine care with sales, but the framework differs: products, reimbursement bases, price caps and VAT rates are not identical. Hearing aids follow the audiology LPP and its four-year follow-up, while optics has its own scale. We tailor the chart of accounts, margin tracking and filings to each of these two health activities.
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Official and operational sources cited for this page.