Start with the entity, not a keyword
Record the legal entity, services, operating countries and sector category that may apply. The annexes and national implementing law should be reviewed together.
Test size and exceptions
The Directive uses size-related rules, with exceptions for some entity types. A single size threshold is not a reliable answer for every organisation.
Record uncertainty
Create a decision record with the relevant source, national authority guidance, reviewer and next review date. Do not treat this page as a legal determination.
This general editorial guidance does not determine your organisation’s legal obligations. Review current official sources and national rules.
Official sources and context
Use these alongside the applicable national legislation and authority guidance. This page is general information and may not reflect every national measure or later amendment.