| Scope and covered activity | NIS2 covers public or private entities in Annex I and Annex II sectors that meet the size-cap or special-case rules, and it also applies regardless of size to entities identified as critical under CER. | CER covers entities in its Annex sectors that a Member State identifies because they provide an essential service, operate and have critical infrastructure there, and could suffer an incident with significant disruptive effects. Its Annex includes energy, transport, banking, financial-market infrastructure, health, drinking water, wastewater, digital infrastructure, public administration, space, and certain food activities. | Start with NIS2 applicability, then flag any critical-entity designation as both a NIS2 scope trigger and a resilience-coordination item. |
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| Who must act | NIS2 work needs entity leadership, management bodies, security owners, incident-response teams, supplier-risk owners, legal or compliance, and national authority contacts. | CER-facing overlap needs the owner who tracks critical-entity identification, non-cyber risks, resilience facts, and communications with the competent authority responsible for critical entities. | Use one register if helpful, but assign named owners for cybersecurity controls, incident reporting, critical-entity status, and resilience evidence. |
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| Trigger or threshold | NIS2 is triggered by Annex sector coverage, medium-size or larger status unless an exception applies, special-case inclusion, and critical-entity identification under CER regardless of size. | CER is triggered by a Member State identification decision based on the three Article 6 criteria and the Article 7 disruption factors, not by enterprise size or a private critical-supplier label. Member States were to identify critical entities by 17 July 2026 and notify an identified entity within one month. | Do not wait for a cybersecurity incident to decide scope; run the NIS2 sector, size, special-case, and critical-entity checks before assigning controls. |
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| Core obligations | NIS2 requires cybersecurity risk-management measures, significant-incident reporting, management-body accountability, supply-chain security attention, registration or notification for some entities, and evidence for supervision. | CER requires an all-hazards risk assessment, appropriate and proportionate resilience measures, a resilience plan or equivalent documents, a liaison officer or equivalent contact, and notification of incidents that significantly disrupt or could significantly disrupt essential services. | Treat NIS2 controls as mandatory cybersecurity work; treat CER-facing items as resilience coordination unless a separate CER source supports a more specific duty. |
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| Evidence and records | Keep NIS2 records for entity classification, Article 21 controls, supplier security, management approval, Article 23 incident notifications, registration, authority requests, and supervision responses. | Keep overlap records for critical-entity identification, resilience and non-cyber risk facts, shared incident information, authority correspondence, and any request to coordinate supervisory activity. | Tag each file before reuse: NIS2 cybersecurity evidence, CER-alignment evidence, or shared evidence that must keep both source citations. |
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| Timing and cadence | NIS2 timing includes national transposition and registration effects plus Article 23 incident reporting steps: early warning, incident notification, intermediate updates where relevant, and final reporting. | CER timing includes national risk assessments at least every four years, Member State identification by 17 July 2026 and notification within one month, entity risk assessment within nine months after notification and at least every four years, and incident notification without undue delay with a 24-hour initial notice unless the entity is operationally unable to submit it. | Track NIS2 incident clocks separately from critical-entity coordination cycles and authority requests. |
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| Supervision and enforcement | NIS2 competent authorities supervise essential and important entities, with different supervisory treatment and enforcement powers for the two categories. | For entities identified as critical under CER, NIS2 authorities and CER authorities are expected to inform, cooperate, exchange information, and in some cases coordinate supervisory or enforcement activity. | Prepare separate authority-response material for NIS2 cybersecurity compliance and critical-entity resilience coordination. |
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| Overlap and reuse | NIS2 can reuse service maps, supplier files, incident logs, continuity records, and asset inventories when they prove cybersecurity risk-management or reporting duties. | CER alignment can reuse those same records only for supported critical-entity, physical-resilience, non-cyber risk, incident, or authority-cooperation questions. | Reuse facts, not conclusions: the same incident log may support both workstreams, but the NIS2 reportability decision and the CER resilience question remain separate. |
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| Practical decision rule | If the question is about Annex scope, essential or important entity status, Article 21 controls, Article 23 reporting, management bodies, or NIS2 supervision, route it to the NIS2 workstream. | If the question is about critical-entity designation, physical resilience, non-cyber risk exchange, or CER authority coordination, route it to the resilience owner and keep unresolved CER-only claims flagged until separately sourced. | Create a coordinated work item only when the same entity, service, incident, supplier, or authority request has both a NIS2 citation and a CER-alignment citation. |
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