---
title: "EU Accessibility Act microenterprise exemption and disproportionate burden FAQ"
canonical_url: "https://www.sorena.io/artifacts/eu/accessibility-act/faq/microenterprise-and-disproportionate-burden-decisions"
source_url: "https://www.sorena.io/artifacts/eu/accessibility-act/faq/microenterprise-and-disproportionate-burden-decisions"
author: "Sorena AI"
description: "FAQ explaining when EAA microenterprise relief applies, how Article 14 disproportionate-burden assessments work, what Annex VI requires, and what records to keep."
published_at: "2026-05-09"
updated_at: "2026-05-09"
keywords:
  - "EU Accessibility Act microenterprise exemption"
  - "EAA disproportionate burden"
  - "Article 14 EAA"
  - "Annex VI EAA"
  - "EU Accessibility Act"
  - "EAA"
  - "Microenterprise exemption"
  - "Disproportionate burden"
  - "Article 14"
---
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# EU Accessibility Act microenterprise exemption and disproportionate burden FAQ

FAQ explaining when EAA microenterprise relief applies, how Article 14 disproportionate-burden assessments work, what Annex VI requires, and what records to keep.

*FAQ* *EU Accessibility Act*

## EAA microenterprise and disproportionate burden decisions

The EU Accessibility Act treats service microenterprises differently from product operators and separates that relief from Article 14 fundamental-alteration and disproportionate-burden assessments.

Use this FAQ to distinguish the service microenterprise exemption, product microenterprise documentation relief, Annex VI burden criteria, and the records or reassessments that remain relevant.

Under the EU Accessibility Act, a microenterprise is an enterprise with fewer than 10 persons and annual turnover or annual balance sheet total not exceeding EUR 2 million. Microenterprises providing covered services are exempt from the EAA service accessibility requirements and related compliance obligations, while microenterprises dealing with covered products receive narrower paperwork relief when they rely on Article 14. A disproportionate-burden position is not a blanket exemption: Article 14 requires the operator to apply accessibility requirements except where they would fundamentally alter the product or service or impose a disproportionate burden under the Annex VI criteria.

## When does the EAA microenterprise exemption apply to services?

Article 4(5) exempts microenterprises providing services from complying with the EAA accessibility requirements for services and obligations relating to compliance with those requirements. The exemption is tied to service provision and microenterprise status; it is not a general group-company, product, or supply-chain exemption.

The definition matters. Article 3 defines a microenterprise by both headcount and financial limits: fewer than 10 persons and annual turnover not exceeding EUR 2 million or annual balance sheet total not exceeding EUR 2 million. Recital 53 warns that SMEs and microenterprises must genuinely meet the EU SME definition and related case law, so the record should not rely on a label alone.

- Use the service exemption only for a covered service provider that genuinely meets the EAA microenterprise definition.
- Keep evidence for the headcount and financial status used for the conclusion, plus the covered service category being assessed.
- Do not extend the service exemption to covered products without a separate product analysis.

Sources for this answer:

- [Directive (EU) 2019/882 - European Accessibility Act](https://eur-lex.europa.eu/eli/dir/2019/882/oj?ref=sorena.io) - Defines microenterprise status and states the Article 4(5) exemption for microenterprises providing services.
- [European Commission - European Accessibility Act](https://commission.europa.eu/strategy-and-policy/policies/justice-and-fundamental-rights/disability/european-accessibility-act-eaa_en?ref=sorena.io) - Commission overview explaining that the EAA is a directive for accessible products and services in the internal market.

## How does Article 14 work for fundamental alteration or disproportionate burden?

Article 14 limits EAA accessibility requirements only to the extent that compliance would require a significant change resulting in fundamental alteration of the product or service's basic nature, or would impose a disproportionate burden on the economic operator. The operator must still apply the accessibility requirements that do not create that result.

For disproportionate burden, Article 14 points to Annex VI. The Annex requires a documented assessment of cost ratios, one-off and ongoing costs, estimated costs and benefits for the operator, estimated benefit for persons with disabilities, amount and frequency of product or service use, and the ratio of net compliance costs to the operator's net turnover.

- Assess each product or service and each affected accessibility requirement; do not treat Article 14 as a company-wide opt-out.
- Use Annex VI categories for the burden file: organisational costs, training, process changes, guidance material, accessibility design, production, testing, documentation, benefits, use frequency, and turnover ratio.
- Exclude unsupported reasons. Recital 66 says lack of priority, time, or knowledge should not be considered legitimate reasons for a disproportionate-burden conclusion.
- If accessibility funding from public or private sources is provided for improving accessibility, Article 14(6) says the operator is not entitled to rely on disproportionate burden.

Sources for this answer:

- [Directive (EU) 2019/882 - Article 14 and Annex VI](https://eur-lex.europa.eu/eli/dir/2019/882/oj?ref=sorena.io) - Sets the Article 14 limits for fundamental alteration and disproportionate burden and lists Annex VI assessment criteria.

## What records and reassessments are required?

Article 14(3) requires economic operators to document the Article 14 assessment and keep all relevant results for five years from the last making available of the product on the market or after the service was last provided, as applicable. Authorities may request a copy of that assessment.

Microenterprises dealing with products get a specific derogation from the Article 14 documentation requirement. If they choose to rely on Article 14 and a market surveillance authority asks, they must still provide the facts relevant to the assessment. Product manufacturers also need technical documentation that can demonstrate an Article 14 claim where used, and the EU declaration of conformity must state which accessibility requirements are subject to the Article 14 exception.

Service providers relying on disproportionate burden must renew the assessment for each category or type of service when the service changes, when the service-compliance authority requests it, and in any event at least every five years.

- For non-microenterprise product operators: keep the Article 14 assessment results for five years from last market availability of the product.
- For product microenterprises relying on Article 14: keep enough facts to answer an authority request, even though Article 14(4) removes the formal documentation duty in Article 14(3).
- For service providers relying on disproportionate burden: track service category or type, last assessment date, service changes, authority requests, and the five-year reassessment backstop.
- For products using Article 14: identify the excepted accessibility requirements in the EU declaration of conformity.

Sources for this answer:

- [Directive (EU) 2019/882 - Article 14 records and reassessment](https://eur-lex.europa.eu/eli/dir/2019/882/oj?ref=sorena.io) - Supports the five-year retention rule, product microenterprise documentation derogation, authority-request duty, service reassessment triggers, and Article 14 authority notification limits.
- [Directive (EU) 2019/882 - product conformity documentation](https://eur-lex.europa.eu/eli/dir/2019/882/oj?ref=sorena.io) - Supports the EU declaration and technical-documentation treatment when a product operator relies on Article 14.

## Where are the limits of these exceptions?

The supported limits are narrow. Service microenterprise status removes the specified service accessibility compliance duties, but it should be evidenced with the Directive's definition. Article 14 is requirement-specific and product-or-service-specific. It does not remove the duty to comply with accessibility requirements that remain achievable without fundamental alteration or disproportionate burden.

Authority visibility also matters. Product market surveillance authorities check whether an Article 14 assessment was conducted, review the assessment and Annex VI criteria, and check compliance with applicable accessibility requirements. For services, the authorities responsible for checking service compliance also check the Article 14 assessment.

- Do not use lack of priority, time, or knowledge as the reason for a disproportionate-burden claim.
- Do not rely on disproportionate burden where accessibility funding described in Article 14(6) is available for the relevant accessibility improvement.
- Do not omit the Article 14 exception from product conformity paperwork where the Directive requires it to be stated.
- Do not assume penalties, national authority forms, or Member State filing steps from this page; those details depend on national implementing measures and are not added here without source support.

Sources for this answer:

- [Directive (EU) 2019/882 - market surveillance and service compliance checks](https://eur-lex.europa.eu/eli/dir/2019/882/oj?ref=sorena.io) - Supports authority review of Article 14 assessments for products and services and the limits around Annex VI criteria.

## Primary sources

- [Directive (EU) 2019/882 - European Accessibility Act](https://eur-lex.europa.eu/eli/dir/2019/882/oj?ref=sorena.io) - Primary legal source for the microenterprise definition, Article 4 service exemption, Article 14 fundamental-alteration and disproportionate-burden rules, Annex VI criteria, retention, reassessment, and product conformity references.
  - Quote: "Fundamental alteration and disproportionate burden"
- [European Commission - European Accessibility Act](https://commission.europa.eu/strategy-and-policy/policies/justice-and-fundamental-rights/disability/european-accessibility-act-eaa_en?ref=sorena.io) - Commission overview used for standalone context that the EAA concerns accessible products and services in the EU internal market.
  - Quote: "accessible products and services"

## Topic Guides

- [EAA Accessibility Conformance Statement Template](/artifacts/eu/accessibility-act/accessibility-conformance-statement-template.md): Template language for an EU Accessibility Act conformance statement covering scope, Annex I mapping, service information, standards, support routes, evidence, and limits.
- [EAA Article 14 disproportionate burden workflow](/artifacts/eu/accessibility-act/disproportionate-burden-assessment-workflow.md): A grounded EU Accessibility Act workflow for Article 14 fundamental alteration and disproportionate burden assessments, records, reassessment triggers, and evidence.
- [EAA conformance statements: products, services, EN 301 549 evidence](/artifacts/eu/accessibility-act/faq/conformance-statements.md): What an EU Accessibility Act conformance statement should include, with product EU declarations, service information, EN 301 549 and WCAG evidence boundaries.
- [EAA e-commerce checkout accessibility FAQ](/artifacts/eu/accessibility-act/faq/e-commerce-checkout.md): How to test an e-commerce checkout under the European Accessibility Act, including service scope, payment and identification flows, service information, and evidence.
- [EAA e-commerce checkout accessibility guide](/artifacts/eu/accessibility-act/e-commerce-checkout-accessibility.md): Grounded EU Accessibility Act guide for accessible e-commerce checkout scope, payment and identification requirements, evidence, standards mapping, and customer information.
- [EAA EN 301 549 and WCAG mapping](/artifacts/eu/accessibility-act/en-301-549-and-wcag-mapping.md): Map European Accessibility Act Annex I requirements to EN 301 549 and WCAG evidence without overstating what WCAG tests can prove.
- [EAA EN 301 549 clause mapping for ICT evidence](/artifacts/eu/accessibility-act/en-301-549-clause-mapping.md): Map EN 301 549 clauses to EU Accessibility Act evidence, Annex I outcomes, product and service records, and gaps that need non-ICT support.
- [EAA procurement clauses and accessibility acceptance criteria](/artifacts/eu/accessibility-act/procurement-language-and-acceptance-criteria.md): Buyer-side EU Accessibility Act procurement language for covered products and services, with supplier evidence, EN 301 549 limits, Article 14 exception records, and acceptance criteria.
- [EAA scope classifier workflow for products and services](/artifacts/eu/accessibility-act/accessibility-scope-classifier-workflow.md): Classify EU Accessibility Act scope by product or service category, consumer use, market or service date, operator role, exclusions, exemptions, Article 14 records, and evidence.
- [EAA testing and conformance evidence | Annex I, EN 301 549 and Article 14](/artifacts/eu/accessibility-act/testing-and-conformance-evidence.md): How to document European Accessibility Act testing evidence: Annex I mappings, product technical files, service information, EN 301 549 boundaries, harmonised-standard limits, and Article 14 exception records.
- [EAA WCAG evidence and procurement acceptance](/artifacts/eu/accessibility-act/wcag-evidence-and-procurement-acceptance.md): How to use EN 301 549 and WCAG evidence in EU Accessibility Act procurement acceptance without overstating presumption of conformity.
- [EN 301 549 clause mapping for the EU Accessibility Act | EAA FAQ](/artifacts/eu/accessibility-act/faq/en-301-549-clause-mapping.md): How to map EN 301 549 and WCAG evidence to EU Accessibility Act Annex I requirements without overclaiming presumption of conformity.
- [EN 301 549 evidence matrix workflow for EAA readiness](/artifacts/eu/accessibility-act/en-301-549-evidence-matrix-workflow.md): Build an EN 301 549 evidence matrix for European Accessibility Act work: scope rows, clause mapping, test evidence, owner sign-off, exception records, and limits of standards evidence.
- [EN 301 549 vs WCAG for EAA evidence](/artifacts/eu/accessibility-act/en-301-549-vs-wcag.md): Compare EN 301 549 and WCAG for European Accessibility Act planning: ICT scope, web-content overlap, harmonised-standard limits, and evidence beyond WCAG-only tests.
- [EU Accessibility Act Applicability Test](/artifacts/eu/accessibility-act/applicability-test.md): Check whether the European Accessibility Act covers a product or consumer service, which role applies, which date matters, and what evidence to keep.
- [EU Accessibility Act authority request response FAQ](/artifacts/eu/accessibility-act/faq/authority-response.md): How to answer EU Accessibility Act checks from market surveillance or service authorities with technical documentation, service information, Article 14 records, and corrective actions.
- [EU Accessibility Act checklist for products and services](/artifacts/eu/accessibility-act/checklist.md): Checklist for EAA scope, operator role, Annex I mapping, product technical files, service information, Article 14 assessments, supplier evidence, release checks, and monitoring.
- [EU Accessibility Act compliance operating model](/artifacts/eu/accessibility-act/compliance.md): Build an EU Accessibility Act compliance file for covered products and services: scope, operator roles, Annex I mapping, conformity evidence, Article 14 assessments, corrective actions, and records.
- [EU Accessibility Act deadlines and compliance calendar](/artifacts/eu/accessibility-act/deadlines-and-compliance-calendar.md): Calendar for the EU Accessibility Act: 2022 transposition, 2025 application, 2027 emergency communications timing, 2030 transition rules, owner actions, and evidence records.
- [EU Accessibility Act deadlines and transition plan](/artifacts/eu/accessibility-act/deadlines-and-transition-plan.md): Plan for the European Accessibility Act application date, service-contract transition, self-service terminal transition, 112 derogation, and evidence gates.
- [EU Accessibility Act disproportionate burden decision](/artifacts/eu/accessibility-act/disproportionate-burden-decision.md): How to document an EU Accessibility Act Article 14 disproportionate burden decision with supported criteria, retained evidence, limits, notifications, and review triggers.
- [EU Accessibility Act exemptions and disproportionate burden](/artifacts/eu/accessibility-act/exemptions-and-disproportionate-burden.md): Article 14 EAA guide covering fundamental alteration, disproportionate burden, service microenterprise exemptions, content exclusions, transition limits, and documentation.
- [EU Accessibility Act FAQ: scope, dates, services, Article 14](/artifacts/eu/accessibility-act/faq.md): Clear answers on EU Accessibility Act scope, 28 June 2025 application, covered products and services, microenterprises, Article 14, service information, standards, and penalties.
- [EU Accessibility Act for ecommerce websites](/artifacts/eu/accessibility-act/accessibility-act-for-ecommerce-websites.md): Grounded guide for ecommerce teams applying the EU Accessibility Act to consumer checkout journeys, service information, accessibility evidence, and exceptions.
- [EU Accessibility Act penalties and enforcement](/artifacts/eu/accessibility-act/penalties-and-fines.md): How Directive (EU) 2019/882 handles penalties, Member State enforcement, market surveillance for products, and service compliance checks.
- [EU Accessibility Act procurement acceptance criteria | EAA FAQ](/artifacts/eu/accessibility-act/faq/procurement-acceptance.md): How to write EAA procurement acceptance criteria that ask suppliers for scoped accessibility evidence, standards mappings, declarations, and exception records without overclaiming conformity.
- [EU Accessibility Act Product and Service Scope](/artifacts/eu/accessibility-act/product-and-service-category-scoping.md): Scope products and services under the EU Accessibility Act using Article 2 categories, Article 3 definitions, limited content exclusions, microenterprise treatment, and evidence records.
- [EU Accessibility Act products and services in scope](/artifacts/eu/accessibility-act/products-and-services-in-scope.md): Article 2 scope guide for the European Accessibility Act: covered products, covered consumer services, economic-operator roles, Article 3 definitions, and evidence records.
- [EU Accessibility Act Requirements: Annex I, Products, Services](/artifacts/eu/accessibility-act/requirements.md): Map EU Accessibility Act requirements by Article 4, Annex I, product and service obligations, Article 13 evidence, standards, and Article 14 exceptions.
- [EU Accessibility Act service transition rules under Article 32 | EAA FAQ](/artifacts/eu/accessibility-act/faq/transition-services.md): FAQ on EU Accessibility Act Article 32 transition rules for service providers, pre-28 June 2025 contracts, 2030 limits, self-service terminals, evidence records, and change triggers.
- [EU Accessibility Act services: banking, transport, media and e-books](/artifacts/eu/accessibility-act/faq/banking-transport-and-media-services.md): FAQ on which consumer banking, transport, audiovisual media access, electronic communications, e-book, and e-commerce services fall under the EU Accessibility Act.
- [EU Accessibility Act vs ADA and Section 508: EAA-grounded comparison](/artifacts/eu/accessibility-act/accessibility-act-vs-ada-and-section-508.md): Compare the EU Accessibility Act with ADA and Section 508 planning boundaries, using grounded EAA scope, evidence, standards, procurement, and operator-duty points.
- [EU Accessibility Act vs Web Accessibility Directive](/artifacts/eu/accessibility-act/accessibility-act-vs-web-accessibility-directive.md): Compare the European Accessibility Act with the Web Accessibility Directive: scope, covered actors, services, standards, evidence, monitoring, enforcement, and key dates.
- [WCAG Evidence for the EU Accessibility Act and EN 301 549 | EAA FAQ](/artifacts/eu/accessibility-act/faq/wcag-evidence.md): When WCAG test evidence helps EAA work, how it maps through EN 301 549, and why WCAG alone does not prove European Accessibility Act compliance.
- [Which products and services does the EU Accessibility Act cover? | EAA FAQ](/artifacts/eu/accessibility-act/faq/product-and-service-categories.md): Article 2 and Article 3 scope summary for EU Accessibility Act covered products, services, exclusions, product-service boundaries, and records to keep.

*Recommended next step*

*Placement: after reassessment section*

## Review your EAA exception record

Check whether the record separates service microenterprise status, product documentation relief, Article 14 reasoning, Annex VI criteria, retention, and reassessment triggers.

- [Open Research Copilot](/solutions/research-copilot.md): Compare EAA scope and exception questions with cited source extracts.
- [Talk through implementation](/contact.md): Review the evidence, owner, and reassessment model for an EAA exception record.


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