EAA Guide · Exemptions
Is Your Online Store Exempt From the European Accessibility Act? The Micro-Enterprise Exemption Explained
Updated 29 September 2026 · Based on Directive (EU) 2019/882
Short answer: possibly — but only if all three of these are true: you provide a service (an online shop counts), you employ fewer than 10 people, and your annual turnover or your balance sheet total is €2 million or less. Being "small" on its own is not enough.
Key facts
- The exemption is Article 4(5) of Directive (EU) 2019/882, and Article 3(23) defines who counts as a microenterprise.
- The limits are fewer than 10 persons and EUR 2 million annual turnover or balance sheet total.
- It is decided by the size of the enterprise, not by how simple your website is, and ownership by a larger group can change the count.
- The EAA follows the customer: it concerns services offered to consumers in the EU, wherever your business is registered.
| Test | Threshold | Where in the directive |
|---|---|---|
| 1. You provide a service | An online shop counts as an e-commerce service | Articles 2(2)(f) and 3(30) |
| 2. Headcount | Fewer than 10 persons (10 is already over) | Article 3(23) |
| 3. Money | Annual turnover or annual balance sheet total of EUR 2 million or less | Article 3(23) |
| Result if all three are true | Exempt from the accessibility requirements for services | Article 4(5) |
What does the directive say about microenterprises?
The exemption sits in Directive (EU) 2019/882, the law behind the European Accessibility Act. Two passages matter:
Article 4(5): "Microenterprises providing services shall be exempt from complying with the accessibility requirements referred to in paragraph 3 of this Article."
Article 3(23): "'Microenterprise' means an enterprise which employs fewer than 10 persons and which has an annual turnover not exceeding EUR 2 million or an annual balance sheet total not exceeding EUR 2 million."
In plain terms: the exemption is for small services businesses, and it is decided by the size of the company, not by how simple your website is.
What are the three tests for the exemption?
- You provide a service. E-commerce services have been covered since 28 June 2025. The directive defines them as services provided at a distance, through websites and mobile apps, at the individual request of a consumer with a view to concluding a consumer contract (Articles 2(2)(f) and 3(30)). A shop selling physical goods is an e-commerce service, so the services exemption is the one that matters to you.
- You employ fewer than 10 persons. Ten is already over the line. Count carefully, and note that the limit applies to the whole enterprise, not to one website.
- Your money stays under €2 million. Annual turnover orannual balance sheet total of €2 million or less. The Commission's general SME definition (Recommendation 2003/361/EC) words this as "and/or"; the directive's own definition says "or". Either way, ask a professional how your national law applies it.
One more trap: ownership. If you belong to a group, or another company holds a significant stake in yours (or you in theirs), the SME rules can require their headcount and figures to be added to yours. A small shop owned by a large company may not qualify.
Does the EAA apply if I do not sell to customers in the EU?
The EAA follows the customer, not the company: it concerns services offered to consumers in the EU. A shop that does not offer its services to consumers in the EU is not what these rules are aimed at, and a microenterprise can additionally be exempt on size. These are two separate questions, and the exemption above only matters once you do offer your shop to consumers in the EU.
The grey area is a non-EU shop that ships to the EU only occasionally or on request. How that is treated is decided by each member state, so ask a qualified professional in the market you sell to rather than relying on this page.
Which businesses are exempt? Worked examples
| Your business | Exempt? | Why |
|---|---|---|
| 1 employee, €150,000 turnover, one online shop | Yes | Fewer than 10 people, under €2M, and a service (e-commerce). |
| 9 employees, €1.8M turnover | Yes | Still under both the headcount and the €2M ceiling. |
| 10 employees, €500,000 turnover | No | The limit is fewer than 10 persons; 10 is already over. |
| 6 employees, €2.6M turnover and €3.1M balance sheet | No | Both financial ceilings are exceeded. |
| 6 employees, €2.6M turnover but a €1.4M balance sheet | Yes, as worded | The definition says turnover or balance sheet. Confirm with a professional how your national law reads it. |
| 5 employees, but the shop is majority-owned by a group with 80 staff | Probably not | Linked-enterprise rules can add the group's headcount and figures to yours. |
Illustrative examples only, applying the directive's wording. They are not legal advice and do not account for national rules.
What does the exemption not cover?
- It does not follow you as you grow. The exemption depends on your size. Once you pass the limits, the service requirements apply, so it is cheaper to build accessible habits before then.
- It is not the same as "disproportionate burden". Article 14 lets a business of any size argue that a requirement would be a disproportionate burden or a fundamental alteration, but only with a documented assessment against Annex VI.
- It does not change who your customers are. Roughly 1 in 4 EU adults have some form of disability. A shop they cannot use loses that sale whether or not the law requires you to fix it.
- It is set and enforced nationally. Each EU member state has its own law and authority. Check the markets you sell to.
Should I check my shop's accessibility even if I am exempt?
Yes, because the most common failures on small shops are cheap to fix: text that is too light, icon links with no name, images with no alt text. Across our three scans of small independent shops (108 shops: skincare and soap, candles and small-batch food), only 2 scored a perfect 100. Fixing them helps shoppers who use screen readers or magnifiers, and the same changes (descriptive alt text, readable contrast, labelled fields) tend to help search engines too.
If you are not exempt, our EAA guide for online stores explains what to do, and the Shopify accessibility checklist shows where each fix lives.
FAQ
What is the microenterprise exemption under the EAA?
Article 4(5) of Directive (EU) 2019/882 exempts microenterprises providing services from the accessibility requirements for services. Article 3(23) defines a microenterprise as an enterprise that employs fewer than 10 persons and has an annual turnover or annual balance sheet total not exceeding EUR 2 million.
How many employees and how much turnover can an exempt business have?
Fewer than 10 persons (10 is already over the limit) and an annual turnover or annual balance sheet total of EUR 2 million or less. The limits apply to the whole enterprise, not to one website, and ownership by a larger group can change the count.
Does the EAA apply if I do not sell to customers in the EU?
The EAA follows the customer: it applies to services offered to consumers in the EU. A shop that does not offer its services to consumers in the EU is not what these rules are aimed at, and a microenterprise can also be exempt on size. Where the line falls for a non-EU shop that occasionally ships to the EU, and how each national authority treats it, is a question for a qualified professional in the market you sell to.
Is an online shop a "service" under the EAA?
Yes. The directive covers e-commerce services from 28 June 2025, defined as services provided at a distance, through websites and mobile apps, at the individual request of a consumer with a view to concluding a consumer contract. An online shop selling physical goods is an e-commerce service.
Does the exemption depend on where my business is based?
No. The EAA follows the customer: it applies to services offered to consumers in the EU. The exemption is about the size of the enterprise providing the service, not where it is registered.
What if I only sell to other businesses?
The directive's definition of e-commerce services refers to services provided with a view to concluding a consumer contract, so a purely business-to-business shop is largely outside the scope of these rules. If you also sell to consumers, the consumer side is covered.
Is a disproportionate-burden claim the same as the micro-enterprise exemption?
No. The micro-enterprise exemption is based on the size of your enterprise. The disproportionate-burden exception (Article 14) can apply to any size of business, but it requires a documented assessment against the criteria in Annex VI and is not a blanket excuse.
Is this legal advice?
No. This guide summarises the directive's text. Each EU member state has its own national law, so for your specific situation, ask a qualified professional in the market you sell to.
Sources
- Directive (EU) 2019/882 (European Accessibility Act), EUR-Lex — Articles 2(2)(f), 3(23), 3(30), 4(5), 14 and 32
- Commission Recommendation 2003/361/EC (SME definition), EUR-Lex
This guide is general information, not legal advice. It summarises the text of the directive as published on EUR-Lex; national laws implementing it can differ. For obligations specific to your business, consult a qualified professional in the relevant EU market.