Under the European Accessibility Act (EAA), a microenterprise is a business with fewer than 10 employees and either annual turnover or an annual balance sheet total that does not exceed €2 million. Microenterprises that provide products or services covered by the EAA are exempt from certain accessibility requirements, though the exemption is narrower than many assume.
The EAA went into effect on June 28, 2025, and applies broadly across EU member states. For most businesses, EAA compliance means their digital products and services must conform to EN 301 549, which references WCAG 2.1 AA. Microenterprises that provide services (not products) get a partial exemption from these requirements.
| Criteria | Details |
|---|---|
| Employee count | Fewer than 10 employees |
| Financial threshold | Annual turnover or balance sheet total does not exceed €2 million |
| Both conditions required | Yes. A business must meet both the employee count and the financial threshold |
| Exemption applies to | Services only. Products sold by microenterprises are still covered |
| Legal basis | EU Recommendation 2003/361/EC defines the microenterprise category |
How the EU Defines a Microenterprise
The definition comes from EU Recommendation 2003/361/EC, the same framework used across EU legislation to classify small and medium enterprises. A microenterprise must satisfy two conditions simultaneously: fewer than 10 employees, and annual turnover or total annual balance sheet not exceeding €2 million.
Both conditions must be met. A company with 8 employees but €5 million in annual turnover would not qualify. Neither would a company with €1 million in turnover but 15 employees.
Partner and linked enterprise rules also apply. If a small business is owned by or affiliated with a larger entity, the parent company’s headcount and financials may be factored into the calculation. This prevents large organizations from structuring subsidiaries as microenterprises to avoid EAA compliance obligations.
What Does the Microenterprise Exemption Actually Cover?
The exemption is limited to services. Microenterprises that provide covered services under the EAA are exempt from those service accessibility requirements. But microenterprises that manufacture, import, or distribute products covered by the EAA must still meet the product accessibility requirements.
Covered services under the EAA include e-commerce websites, banking services, electronic communications, and transport ticketing services, among others. A microenterprise running an e-commerce site in the EU would fall under the service exemption. A microenterprise manufacturing consumer hardware like self-service terminals would not.
This distinction matters. Many small businesses assume the microenterprise exemption covers everything they do. It does not.
Does This Mean Small Businesses Can Ignore Accessibility?
No. Even where the EAA exemption applies, other laws may still require accessibility. National disability discrimination laws in EU member states often have their own requirements. And businesses that sell to government entities or operate in regulated industries may face procurement requirements tied to EN 301 549 or WCAG 2.1 AA conformance regardless of company size.
There is also a practical consideration. A business that qualifies as a microenterprise today may grow past the threshold next year. Building accessibility into digital products and services from the start is far less expensive than retrofitting later. Accessible.org audits are conducted against WCAG 2.1 AA and WCAG 2.2 AA, and the same standards referenced by EN 301 549 apply across EAA compliance.
Accessible.org has observed that organizations of every size benefit from conducting an accessibility audit early. Scans only flag approximately 25% of issues. A thorough evaluation by a qualified auditor identifies the full scope of conformance issues across a digital asset.
How Member States May Differ
The EAA is a directive, not a regulation. Each EU member state transposes it into national law, and some variation is expected. Certain countries may interpret the microenterprise exemption more narrowly, add reporting obligations, or apply stricter timelines.
Businesses operating across multiple EU markets should check the transposition in each country where they offer services. The core definition of a microenterprise is consistent (it comes from EU-level guidance), but how the exemption functions in practice may vary.
What About SaaS Companies Serving EU Customers?
A SaaS company based outside the EU but serving EU customers may still fall under the EAA’s scope. The exemption is based on company size, not location. If a non-EU SaaS company qualifies as a microenterprise and only provides services (not products), the exemption would apply to those service obligations.
However, many SaaS companies face separate pressure from procurement. Enterprise buyers increasingly require a VPAT (specifically, an Accessibility Conformance Report, or ACR) as part of vendor evaluation. Even exempt microenterprises may find that having a current ACR opens doors to larger contracts.
FAQ
Should a microenterprise still get an accessibility audit?
Yes. Even with the EAA service exemption, other laws may apply, and buyers increasingly expect documented conformance. An accessibility audit from a qualified provider identifies issues against WCAG 2.1 AA or WCAG 2.2 AA and gives your team a clear remediation path. Starting early costs less than reacting to a compliance deadline or a procurement requirement.
Does the microenterprise exemption apply to mobile apps?
If the mobile app is part of a covered service (such as e-commerce or banking), the exemption applies to the service obligations for qualifying microenterprises. If the app is a product (such as embedded software in a consumer device), the product requirements still apply regardless of company size.
Can a company lose its microenterprise status?
Yes. If a company hires its 10th employee or its turnover exceeds €2 million, it no longer qualifies. The EU framework typically uses the figures from the most recent approved annual accounts. Growth past the threshold means EAA obligations for covered services take effect.
Where does the €2 million figure come from?
The threshold is defined in EU Recommendation 2003/361/EC, which establishes size categories for enterprises across all EU legislation. The same definition is used for state aid rules, procurement thresholds, and other regulatory frameworks. It is not specific to the European Accessibility Act.
The microenterprise exemption under the EAA is real but narrow. It covers services, not products. It depends on meeting both the employee and financial thresholds. And it does not override other accessibility laws that may apply. For any organization weighing its obligations, a conformance evaluation against WCAG 2.1 AA is the clearest starting point.
Contact Accessible.org to discuss your EAA compliance needs or to get a quote on an accessibility audit.
