42 C.F.R. § 423.2740
Negative invoice payment process for Part D sponsors.
Cite as 42 C.F.R. § 423.2740 (2026)
(a) CMS will invoice negative amounts to Part D sponsors when a PDE(s) which had been previously invoiced is deleted or adjusted such that the reported Manufacturer Discount Program discount amount is less than originally invoiced. (b) Part D sponsors are required to pay such negative invoice amounts in the manner specified by CMS within 38 calendar days of receipt of the invoice.