Do we need sales procedure?

We are not yet at a stage where we know who our ‘customer’ will be. Meaning that we are designing and developing our medical devices, and are funded through shareholder investment and grants. Our plan will most likely be to license out our technology and have another company be responsible for the manufacturing of the implant aspect. Therefore, from reading the clause about sales I do not think we need a process at the moment? Our stage 1 and stage 2 audits are later this year, and nothing will change in terms of our readiness stage. Our scope is purely for the design and development of medical devices. So in this case, we do not need a sales procedure – correct?