We are a B2B SaaS — does the EAA apply to us?

If your end users are consumers, your service may be covered under Art. 2.2(f). If purely B2B, the direct obligation is lower, but enterprise clients may require EAA compliance documentation in procurement.

Your Startup Outgrew the EAA Microenterprise Exemption. Now What?

The exemption trap: how the Art. 4(5) threshold works and why startups miss it

The microenterprise exemption requires BOTH criteria to be met simultaneously: fewer than 10 employees AND turnover or balance sheet not exceeding €2 million. This is defined by Commission Recommendation 2003/361/EC. Many founders read "or" where the law says "and." If you have 8 employees but crossed €2.5M in ARR last quarter, you are no longer a microenterprise. If you just hired employee number 10 but your revenue is still €800K, you are no longer a microenterprise. One threshold crossed = full EAA obligations.

The timing is immediate. There is no transition period for outgrowing the exemption. The Directive does not say "you have 12 months to comply after crossing the threshold." It says microenterprises are exempt. The moment you are not a microenterprise, you are not exempt. For a Series A startup that just doubled its team from 7 to 14 in one quarter, the compliance clock starts on day one of the quarter where you crossed.

employees — the headcount threshold. Your 10th hire ends the exemption.

€2M

turnover — the revenue threshold. Your first €2M year ends the exemption.

0 days

grace period — there is no transition window after crossing either threshold

What you need the moment you cross the threshold

The moment you cross the threshold, all four deliverables become legally required:

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Accessibility Statement

Under Art. 13.2. Public, accessible, with feedback mechanism.

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WCAG 2.1 AA evaluation

17 criteria across 4 principles. EN 301 549 standard.

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Remediation plan

Issues documented with priority and fix instructions.

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Feedback mechanism

Public channel for users to report accessibility barriers.

What you receive in your PDF

WCAG 2.1 AA Assessment

17 official criteria evaluated with per-principle scoring and numbered WCAG reference.

Personalised Accessibility Statement

Under Art. 13.2. With your company data, website URL, country of service, contact email.

HTML footer block

Copy-paste code with Accessibility Statement link, feedback mechanism and competent authority data.

Legal risk analysis

Verified fine ranges per country: Germany up to €100K, Spain up to €1M, France up to €250K, Netherlands up to €900K.

Prioritised remediation plan

Each issue with HIGH/MEDIUM priority and W3C guidance for your developer.

Disproportionate burden template

Under Annex VI of Directive 2019/882, for partial exemption claims.

Generated in your browser. No data leaves your device.

What it costs

🧾 ACCESSIBILITY AUDIT FOR A STARTUP

€3,000 – €10,000

Manual audit. 3-6 weeks. Your runway just got shorter.

✓ EAA-REPORT

€149

One-time. 15 minutes. Done before your next standup.

Three mistakes startups make when they lose the microenterprise exemption

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MISTAKE 1 — THINKING EMPLOYEE COUNT IS CUMULATIVE

"We have 12 people but 4 are contractors, so we're under 10"

The definition under Commission Recommendation 2003/361/EC counts Annual Work Units (AWU), not employment contracts. Part-time employees, temporary staff and in some interpretations embedded contractors count proportionally. If your de facto headcount is 10+ people working for your company, you should assume you are above the threshold.

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MISTAKE 2 — ASSUMING THE EXEMPTION HAS A GRACE PERIOD

"We just crossed — surely there's a transition period"

There is not. The Directive exempts microenterprises. The moment you are not a microenterprise, the exemption does not apply. There is no Article providing a transition after threshold crossing. Your compliance obligation is immediate.

❌

MISTAKE 3 — DEPRIORITISING ACCESSIBILITY BEHIND PRODUCT FEATURES

"We'll get to accessibility after our next funding round"

EU market surveillance does not wait for your roadmap. If a surveillance authority inspects your website and finds no Accessibility Statement, the non-compliance procedure starts regardless of your development priorities. A €149 report that documents your current state, identifies issues, and creates a remediation plan is 15 minutes of founder time. The alternative is a multi-thousand euro audit done under time pressure after receiving an enforcement notice.

Enforcement is live

🇩🇪

Germany

up to €100,000

BFSG. Up to €100,000 per individual infringement.

🇫🇷

France

up to €250,000

Ordonnance 2023-859. Lawsuits admitted in Paris November 2025.

🇳🇱

Netherlands

up to €900,000

Implementatiewet. Up to €900,000 or 1-10% of annual turnover. ACM actively auditing since spring 2026.

🇪🇸

Spain

up to €1,000,000

Law 11/2023. Minor up to €30K, serious up to €90K, very serious up to €1M.

What EAA-Report guarantees and what it doesn't

EAA-Report generates a document structured under Art. 13.2 of Directive (EU) 2019/882 based on the information you enter. The truthfulness, accuracy and completeness of that information is your responsibility as service provider.

We guarantee that the document structure follows Art. 13.2 of Directive (EU) 2019/882 and that the legal references cited are correct as of the latest verification date. We do not guarantee that a specific document will be accepted by a market surveillance authority in a specific case, nor by a commercial buyer in a procurement process.

EAA-Report is not legal advice. For specific situations, consult a lawyer or specialised regulatory consultancy.

Frequently asked questions — Startups

How do I know if I'm still a microenterprise under the EAA?

Fewer than 10 employees AND turnover or balance sheet total not exceeding €2 million. Both criteria must be met simultaneously. If you exceed either one, you are not a microenterprise and Art. 4(5) does not apply.

We crossed the threshold last month. Is there a grace period?

No. The Directive does not provide a transition period for outgrowing the exemption. Compliance is required immediately.

Does the employee count include part-time and contractors?

The EU definition uses Annual Work Units (AWU), not headcount of full-time employees. Part-time staff count proportionally. The treatment of contractors depends on the degree of integration. If in doubt, assume you are above the threshold.

We're a B2B SaaS — does the EAA apply to us?

If your end users are consumers (individuals, not businesses), your service may be covered under Art. 2.2(f). If your service is purely B2B with no consumer-facing element, the direct obligation is lower, but your enterprise clients may require EAA compliance documentation in procurement contracts.

Is my data safe?

Yes. 100% browser-side.

Is EAA-Report legal advice?

No. Documentation structuring tool. Art. 13.2. Consult a lawyer for specific situations.

⚠️ Important notice: EAA-Report is a self-assessment documentation tool, not legal advice and not a third-party audit. The document is generated from your input data. You are responsible for the accuracy of the data you provide. EAA-Report does not replace a qualified professional assessment.

Official legal sources

Directive (EU) 2019/882 — European Accessibility Act — full text

You Were Exempt. You Hired Employee Number Ten, or You Crossed €2 Million in Turnover. The EAA Microenterprise Exemption Just Disappeared. Here Is What You Need Now.