EAA Microenterprise Exemption Explained

One of the most common questions about the European Accessibility Act is whether small businesses are exempt. The short answer: microenterprises are exempt from service requirements only, and the definition of "microenterprise" is stricter than you might expect.

This guide covers exactly who qualifies, what the exemption covers, and what happens when you grow past the threshold.

What counts as a microenterprise

The EAA uses the EU's standard definition of a microenterprise, established in Commission Recommendation 2003/361/EC. To qualify, your business must meet both of the following criteria:

• - **Fewer than 10 employees** (full-time equivalent, including part-time and contract workers counted proportionally)
• - **Annual turnover or annual balance sheet total not exceeding €2 million**

Both conditions must be met simultaneously. A company with 8 employees but €3 million in turnover does not qualify. A company with €1.5 million in turnover but 12 employees does not qualify.

How employees are counted

The headcount includes:

• - Full-time employees
• - Part-time employees (counted proportionally - a half-time employee counts as 0.5)
• - Seasonal workers (counted proportionally based on the fraction of the year worked)
• - Owner-managers who are actively involved in the business

It does not include:

• - Apprentices or students on vocational training contracts
• - Maternity or parental leave absences (the person on leave is not counted during the absence)

How turnover is calculated

Annual turnover means the net turnover from the most recent approved financial year. It includes all revenue from ordinary activities after deducting trade discounts and VAT.

If your business is part of a larger group (a parent company, subsidiary, or linked enterprise), the figures are aggregated. A startup with 5 employees that's wholly owned by a large corporation does not qualify as a microenterprise - the parent company's headcount and turnover are added.

What the exemption covers (and doesn't)

This is where most people get it wrong. The microenterprise exemption is not a blanket exemption from the EAA. It's limited in two critical ways.

Services only, not products

The exemption applies only to the EAA's service requirements. If your microenterprise manufactures, imports, or distributes covered products (self-service terminals, computers, e-readers, consumer electronics), you must comply with the product accessibility requirements regardless of your size.

For example, a small company with 5 employees that manufactures payment kiosks must still make those kiosks accessible. The exemption doesn't help.

Which services are exempt

If you're a qualifying microenterprise providing covered services (e-commerce, banking, telecommunications, transport booking, etc.), you are exempt from the EAA's accessibility requirements for those services.

In practice, this means most small online shops with under 10 employees and under €2M turnover are currently exempt from making their websites accessible under the EAA specifically. But keep reading - this isn't the full picture.

Other laws still apply

The microenterprise exemption only covers the EAA. Other accessibility obligations may still apply to your business:

• - **National accessibility laws** - some EU countries have broader accessibility requirements that don't include a microenterprise exemption
• - **Non-discrimination laws** - denying access to a service because of disability can violate anti-discrimination legislation regardless of business size
• - **Public procurement** - if you sell to government entities, accessibility is typically a procurement requirement
• - **Sector-specific regulations** - banking, telecommunications, and transport have additional accessibility requirements in many jurisdictions

The EAA sets a floor, not a ceiling. National laws can and do go further.

How to prove you qualify

If an enforcement authority questions whether your business qualifies for the microenterprise exemption, you'll need to provide evidence. Keep the following documentation readily available:

Required documentation

• - **Financial statements** - your most recent annual accounts showing turnover and balance sheet total
• - **Employee records** - a headcount showing all employees, including part-time and contract workers, with their FTE equivalents
• - **Ownership structure** - documentation showing your business is not a subsidiary of or linked to a larger enterprise
• - **Registration documents** - business registration confirming your entity type

Best practices

• - Review your status annually - revenue and headcount can change
• - Keep records for at least 5 years
• - If you're close to either threshold, plan for compliance before you cross it

What happens when you grow past the threshold

This is the scenario most small businesses don't plan for. If your business grows past either threshold (10 employees or €2M turnover), you lose the microenterprise exemption.

The EAA doesn't specify an exact grace period for this transition, but the practical reality is:

• **You become subject to the EAA immediately** once you no longer meet the microenterprise definition
• **Enforcement authorities may allow a reasonable period** to achieve compliance, but this isn't guaranteed
• **Retroactive complaints** - a consumer could file a complaint the day after you cross the threshold

How to prepare

If your business is approaching either threshold, start your accessibility work now:

• **Audit your website** - use [Lumi's scanner](/) to identify current accessibility issues
• **Build an accessibility roadmap** - prioritise fixes based on impact and effort
• **Integrate accessibility into your development process** - it's far cheaper to build accessibly from the start than to retrofit
• **Budget for compliance** - accessibility tools, training, and potential remediation work

Starting early means you'll be compliant by the time you cross the threshold, rather than scrambling to catch up.

Common misconceptions

"I'm a sole trader, so I'm automatically exempt"

Probably, but not automatically. You still need to meet the turnover/balance sheet criterion. A sole trader with €2.5M in revenue is not a microenterprise.

"I'm a startup, so the EAA doesn't apply yet"

Startup status doesn't provide an exemption. If you have 10+ employees or €2M+ turnover, the EAA applies regardless of how long you've been in business. Many well-funded startups exceed these thresholds before their first anniversary.

"My business is registered outside the EU, so I'm exempt"

The microenterprise exemption is about size, not location. But more importantly, if you're selling to EU consumers, the EAA applies to you - and the microenterprise exemption is assessed against your business's actual size.

"Accessibility is only for big companies"

Even if you qualify for the exemption today, there are strong reasons to invest in accessibility:

• - **15-20% of the population has a disability** - that's a significant market you're potentially excluding
• - **Accessibility improves usability for everyone** - larger click targets, clear headings, and good contrast benefit all users
• - **SEO benefits** - many accessibility practices (semantic HTML, alt text, heading structure) directly improve search rankings
• - **Future-proofing** - when you grow past the threshold, you'll already be compliant

Check your status

Not sure if the EAA applies to your business? Our EAA Scope Checker walks you through the criteria in about two minutes, including the microenterprise assessment. It's free and requires no account.

If you're clearly a microenterprise today but growing, start building accessibility into your workflow now. It's dramatically cheaper to build accessibly from the start than to remediate a non-accessible product later.