Artifact GuideEU

DSA advertising and recommender systems Transparency duties and evidence

Map DSA ad disclosures, recommender choices, targeting restrictions, and ad repositories to the controls and evidence for each product surface.

Built for legal, product, trust and safety, ads, data science, privacy, child-safety, compliance, and audit teams that need a cited implementation record.

Author
Sorena AI
Published
May 9, 2026
Updated
Oct 15, 2026
Overview

The Digital Services Act treats advertising transparency and a as concrete product duties. The DSA has applied generally since 17 February 2024. For online platforms, the work starts with real-time ad labels, sponsor and payer information, targeting-parameter explanations, restrictions on -based targeting, and plain-language recommender disclosures. For designated very large online platforms and very large online search engines, the same topic also includes non-profiling recommender options and public advertisement repositories.

Section 1

Scope: when the DSA ads and recommender duties apply

Article 26 applies when a provider of an online platform presents advertisements on its online interface. The DSA defines an advertisement as information designed to promote the message of a natural or legal person, for commercial or non-commercial purposes, when it is presented by an online platform against remuneration specifically for promoting that information.

Article 27 applies when an online platform uses a . The DSA definition covers fully or partially automated systems that suggest, prioritise, rank, or otherwise determine the relative order or prominence of information shown to recipients on the platform interface. Articles 26 to 28 sit in the online-platform section that Article 19 excludes for qualifying micro and small providers, subject to its 12-month post-loss and VLOP rules.

VLOP and VLOSE duties are an additional layer. Article 33 uses an average-monthly-active-recipient threshold equal to or higher than 45 million in the Union, followed by Commission designation. Once the designation duties apply, the service faces added duties for systemic-risk management, non- recommender options, data access, audits, and advertisement repositories where advertisements are presented.

  • Separate the online platform duties from -only duties before assigning implementation work.
  • Inventory each ad surface, including paid placements, boosted listings, creator or trader commercial communications, search ads, feed ads, and marketplace promotions.
  • Inventory each recommender surface, including feeds, rankings, search-result ordering, suggested products, suggested accounts, and other prioritisation systems.
  • Record whether the service is accessible to minors because Article 28 adds child-safety measures and a separate restriction on -based ads to minors.
Section 2

Article 26: ad labels, sponsor, payer, and targeting-parameter transparency

For each specific advertisement shown to each individual recipient, the platform must make key facts identifiable in a clear, concise, unambiguous way and in real time. The required facts are that the information is an advertisement, who the ad is presented on behalf of, who paid for it if different, and meaningful information directly and easily accessible from the ad about the main parameters used to determine the recipient.

Implement Article 26 in the user interface. A policy statement alone does not show the required information to the recipient in real time. The ad unit or an immediately accessible control should expose the label, sponsor, payer when different, and the main targeting parameters. If users can change those parameters, the ad explanation should point to the change control.

Article 26 also requires a functionality for recipients to declare whether content they provide is or contains commercial communications. If the recipient makes that declaration, the platform must make that commercial-communication status clear and unambiguous to other recipients in real time.

  • Keep screenshots or rendered HTML for each ad surface showing the ad marking, sponsor, payer, and targeting explanation.
  • Store the ad metadata record that supports each disclosure: campaign identifier, sponsor, payer, targeting criteria, exclusion criteria where used, placement, dates, and disclosure text version.
  • Test whether the disclosure is visible on mobile and desktop and whether it remains available for native ads, boosted user content, marketplace ads, and search ads.
  • Maintain the commercial-communication declaration workflow, including creator or trader declaration fields, moderation review rules, and the public label shown after declaration.
Section 3

Targeted-ad restrictions: special-category data and minors

Article 26 prohibits online platforms from presenting advertisements based on using special categories of personal data referred to in GDPR Article 9(1). Those categories cover data revealing racial or ethnic origin, political opinions, religious or philosophical beliefs, or trade-union membership; genetic data; biometric data used to uniquely identify a person; health data; and data concerning a person's sex life or sexual orientation. The operational control should prevent campaign creation, audience import, model features, inferred segments, and optimisation rules from using those categories for ad delivery.

Article 28 adds a separate rule for online platforms accessible to minors: when the provider is aware with reasonable certainty that a recipient is a minor, it must not present advertisements based on using that recipient's personal data. The same article says compliance does not require providers to process additional personal data to assess whether the recipient is a minor.

Article 28 does not ban every advertisement shown to a minor. It bans advertisements based on using the minor recipient's personal data when the platform knows with reasonable certainty that the recipient is a minor. Contextual advertising still needs the Article 26 disclosures and must comply with other applicable advertising, consumer, privacy, and child-protection law.

The Commission's platform-impact guidance summarizes the policy goal as zero tolerance for targeting ads to children and teens and for targeting ads based on sensitive data. For compliance evidence, the useful record is not a general privacy statement; it is proof that ad-delivery systems, audience tools, and sales workflows cannot route prohibited targeting into production.

  • Block special-category targeting in ad-product fields, advertiser APIs, audience uploads, lookalike models, optimisation features, and manual campaign operations.
  • Document how the platform identifies situations where it is aware with reasonable certainty that a recipient is a minor, without turning the DSA rule into unnecessary collection of new personal data.
  • Keep child-safety and ad-policy reviews together for services accessible to minors, including evidence of default settings, age-assurance logic where used, and prohibited checks.
  • Add regression tests for sensitive-data and minor-targeting blocks before launching new ad objectives, targeting dimensions, recommender features, or ad suppliers.
Section 4

Article 27 and Article 38: recommender explanations and user choice

Article 27 requires online platforms that use recommender systems to explain the main parameters in their terms and conditions in plain and intelligible language. The explanation must tell users why certain information is suggested and include the most significant criteria used to determine the suggestion and the reasons for the relative importance of those parameters.

Where several options are available for recommender systems that determine the relative order of information, the platform must provide a functionality that lets the recipient select and modify their preferred option at any time. That functionality must be directly and easily accessible from the part of the interface where the information is being prioritised.

For designated VLOPs and VLOSEs, Article 38 adds a stronger choice requirement: each must include at least one option that is not based on . The Commission describes this as a non-personalised feed option for designated very large services.

  • Maintain a recommender inventory that maps each surface to its main parameters, most significant criteria, and reasons for the relative importance of those criteria.
  • Version the terms-and-conditions disclosure and the shorter in-product explanation so legal copy, model behavior, and product UI stay aligned.
  • For each surface with user-selectable ranking options, keep evidence that the control is accessible where the prioritised information appears and can be changed at any time.
  • For VLOPs and VLOSEs, test and document at least one non- option for each , including how it differs from personalised ranking.
Section 5

Article 39: VLOP and VLOSE advertisement repositories

Article 39 applies to VLOPs and VLOSEs that present advertisements on their online interfaces. They must compile and make publicly available an advertisement repository in a specific section of the interface, through a searchable and reliable tool that supports multicriteria queries and application programming interfaces.

The repository must cover the entire period in which an advertisement is presented and remain available until one year after the advertisement was last presented. It must not contain personal data of recipients to whom the advertisement was or could have been presented, and the provider must make reasonable efforts to keep the repository accurate and complete.

The minimum repository fields include ad content, product, service or brand, subject matter, sponsor, payer if different, presentation period, whether the ad was targeted to particular recipient groups, the main targeting and exclusion parameters where applicable, commercial communications identified under Article 26(2), reach, and Member State breakdowns where applicable.

If the provider removed or disabled a specific advertisement for alleged illegality or incompatibility with its terms, Article 39(3) replaces the public ad-content, sponsor, and payer fields with the applicable Article 17 decision information or Article 9 legal basis. The repository still needs a traceable record for that advertisement; removal is not a reason to omit the entry.

  • Build the repository data model from Article 39 fields before designing the public search and API layer.
  • Keep automated checks that compare campaign-management records with repository entries for completeness, accuracy, publication timing, and one-year post-display retention.
  • Document how recipient personal data is excluded from the public repository while preserving aggregate reach and Member State breakdowns where applicable.
  • Retain API documentation, search screenshots, sample exports, error logs, and correction records as evidence for audits and regulator questions.
Section 6

Compliance evidence checklist for ads and recommender systems

The useful evidence pack shows that DSA disclosures are live in the product, that the underlying systems supply accurate information, and that prohibited targeting cannot bypass the controls. Treat ads, recommender systems, child-safety, privacy, and governance as connected records because one product change can affect all of them.

For VLOPs and VLOSEs, evidence also needs to support independent audit, Commission or Digital Services Coordinator questions, and systemic-risk review. The Commission's guidance lists audits, data sharing with authorities, vetted researcher access, non- recommender options, and public ad repositories as part of the enhanced compliance environment.

Does every DSA-covered service need an Article 39 advertisement repository?

No. Article 39 is an additional obligation for providers of very large online platforms and very large online search engines that present advertisements. Baseline online platforms still need Article 26 ad transparency when they present ads, but the public searchable repository and API duty is tied to status.

What must a DSA recommender-system disclosure explain?

For an online platform using a , Article 27 requires terms and conditions in plain and intelligible language explaining the main parameters, including the most significant criteria for suggestions and why those criteria have relative importance. If ranking options are available, users must be able to select and modify their preferred option from the relevant interface.

What is the practical difference between Article 27 and Article 38?

Article 27 applies to online platforms that use recommender systems and requires parameter disclosure and available user controls. Article 38 adds a -only requirement to provide at least one recommender option that is not based on for each .

Does the DSA ban every advertisement shown to a minor?

No. Article 28 prohibits an online platform from presenting -based advertisements using a minor recipient's personal data when the platform is aware with reasonable certainty that the recipient is a minor. Other ads still need Article 26 transparency and remain subject to other applicable advertising, consumer, privacy, and child-protection rules.

  • Ad transparency evidence: ad-label UI tests, sponsor and payer records, targeting-parameter explanations, commercial-communication declaration records, and change-control logs.
  • Targeting restriction evidence: blocked sensitive-data categories, minor- controls, advertiser API validation, audience-upload validation, model-feature review, and launch approvals.
  • Recommender evidence: system inventory, main-parameter register, criteria and relative-importance rationale, terms-and-conditions version, in-product choice controls, and user-choice test results.
  • evidence: designation analysis, average monthly active recipient (AMAR) calculation records, non- recommender option tests, Article 39 repository field mapping, API and search tests, retention checks, and audit-ready control evidence.
  • Governance evidence: accountable owners, approval history, incident and correction logs, supplier data-flow records, monitoring metrics, and reassessment triggers for new ad formats, ranking models, minors features, or market launches.
Recommended next step

Build an auditable DSA workflow for ads and recommender systems

Sorena can help map your ad surfaces, recommender systems, targeting controls, child-safety rules, and VLOP/VLOSE evidence into cited implementation records.

Primary sources

References and citations

eur-lex.europa.eu7 citations
Referenced sections
  • Primary legal source for DSA Article 26 advertising transparency, Article 27 recommender transparency, Article 28 minors protections, Article 38 non-profiling recommender options, and Article 39 ad repositories.
  • Defines advertisements and recommender systems and sets the Article 26, 27, 28, 38, and 39 duties used in this guide.
  • Article 26 sets the real-time ad-identification, sponsor, payer, targeting-parameter, and commercial-communication declaration duties.
Show 4 more
  • Articles 26 and 28 prohibit profiling-based ads using special-category data and profiling-based ads to minors when the platform is aware with reasonable certainty that the recipient is a minor.
  • Article 27 requires plain-language disclosure of recommender parameters and user controls; Article 38 adds a non-profiling option for VLOPs and VLOSEs.
  • Article 39 defines VLOP/VLOSE ad repository publication, search, API, retention, personal-data exclusion, and minimum field requirements.
  • Primary legal source for the ads, recommender, minors, VLOP/VLOSE recommender, and advertisement repository evidence checklist.
"Advertising on online platforms"
More quoted passages
"clear, concise and unambiguous manner and in real time"
"shall not present advertisements"
"main parameters used in their recommender systems"
"a searchable and reliable tool"
"Recommender system transparency"
digital-strategy.ec.europa.eu5 citations
Referenced sections
  • Commission VLOP/VLOSE source for the over-45-million-user threshold and enhanced duties such as non-profiling recommender options and public ad repositories.
  • Explains the over-45-million-user VLOP/VLOSE threshold and the added obligations for designated services.
  • Commission VLOP/VLOSE guidance lists non-profiling recommender options as an obligation for designated services.
Show 2 more
  • Commission VLOP/VLOSE guidance identifies public advertisement repositories as an added duty for designated services.
  • Commission source for the enhanced VLOP/VLOSE compliance environment, including audits, data access, non-profiling recommender options, and ad repositories.
"Very large online platforms and search engines are those with over 45 million users in the EU."
More quoted passages
"provide an option in their recommender systems that is not based on user profiling"
"have a publicly available repository of advertisements"
"be audited by an independent auditor at least once a year"
digital-strategy.ec.europa.eu4 citations
Referenced sections
  • Commission explainer for platform changes on ad labels, personalisation controls, ad repositories, and restrictions on targeted ads to children, teens, and sensitive-data groups.
  • Commission explanation that platforms must label ads and provide more transparency and control over why users see an advertisement.
  • Commission guidance frames the DSA ad-targeting restrictions as protecting children, teens, and sensitive data from targeted advertising.
Show 1 more
  • Commission platform-impact guidance links VLOP ad repositories to transparency over paid advertising campaigns.
"More knowledge and choice over what we see"
More quoted passages
"platforms must label ads"
"Zero tolerance on targeting ads to children and teens"
"repository with details on paid advertisement campaigns"
digital-strategy.ec.europa.eu2 citations
Referenced sections
  • Commission source for child-safety guidance under DSA Article 28, including recommender and age-assurance considerations for platforms accessible to minors.
  • Commission minors guidance supports child-safety evidence for platforms accessible to minors, including recommender and age-assurance considerations.
"protection of minors under the DSA"
More quoted passages
"high level of privacy, safety and security for minors online"
digital-strategy.ec.europa.eu2 citations
Referenced sections
  • Commission DSA overview explaining user-facing rights, including non-personalised feed options for large platforms.
  • Commission user-rights guidance explains that large platforms must offer non-personalised feed options.
"Feed options"
More quoted passages
"you can now opt for non-personalised feeds"
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