Yes, the performance evaluation plan is essential to the conformity assessment. As such, you can expect a detailed review of the PEP by the notified body. If your device is low-risk (Class A) and does not require a notified body conformity assessment, you do not need to provide the performance evaluation plan for review. However, you can be asked for it at any point by the regulatory authority, and it is required under the IVDR, so it is better to have it prepared and ready.