Who is Affected by the EAA? The €2 Million Threshold Explained

Note: While this article focuses on Germany's implementation of the European Accessibility Act (BFSG), similar microenterprise exceptions apply across the EU under Directive 2019/882, though specific thresholds may vary by member state.

The most common question from entrepreneurs about the EAA is: "Am I even affected?" The answer is more complex than thought, because the law distinguishes between product manufacturers and service providers, knows thresholds for microenterprises, and makes exceptions that have exceptions. This detailed analysis brings clarity to the confusion^[1][2].

The Basic Rule: B2C Business = EAA Applicability

The EAA basically applies to all companies that offer digital products or services to consumers. The key term is "to consumers" - B2B services are exempt^[3].

✅ Definitely Affected (without exception):

• E-Commerce of any size: Online shops, marketplaces, booking portals
• Financial services for consumers: Online banking, insurance, PayPal etc.
• Telecommunications providers: Mobile, internet, VoIP, messaging
• Streaming and media: Netflix, Spotify, YouTube (commercial channels)
• Transport and mobility: Railway apps, Uber, taxi apps
• Healthcare: Doctor appointment apps, online pharmacies

❌ Not Affected:

• Pure B2B providers: CRM software only for businesses, industrial equipment
• Internal tools: Employee portals, intranet systems
• Public institutions: Already regulated by BITV 2.0 (German Accessibility Regulation)

The €2 Million Threshold: Microenterprise Exception in Detail

Here it gets complicated: The EAA has an exception rule for microenterprises, but this only applies to service providers, not product manufacturers^[4].

Microenterprise Exception (§ 3 Para. 3 BFSG):

A company is exempt from the service directive as a microenterprise if it meets both criteria:

⚠️ Critical Exception: Product Manufacturers

Even microenterprises must manufacture EAA-compliant products! The exception only applies to service providers^[5].

Example Scenarios:

Scenario 1: Online Shop (5 employees, €800k revenue)

• ✅ Exception: Is microenterprise, operates only service (shop platform)
• Result: Not EAA-required

Scenario 2: App Developer (8 employees, €1.5 million revenue)

• ❌ No Exception: Manufactures software products for consumers
• Result: Fully EAA-required

Scenario 3: Consulting Agency with own CMS (12 employees)

• ❌ No Exception: Exceeds employee threshold
• Result: Fully EAA-required

Service Providers vs. Product Manufacturers: The Decisive Distinction

The EAA treats service providers and product manufacturers completely differently. This distinction decides your applicability.

Service Providers (can use microenterprise exception):

• Online Platforms: Mediation between third parties
• Software-as-a-Service: Cloud-based applications without standalone software
• Financial Services: Banking, insurance, payment processing
• Telecommunications: Internet, phone, messaging services

Product Manufacturers (no microenterprise exception):

• Software Development: Apps, programs, browser extensions
• Hardware Products: Computers, smartphones, terminals
• E-Books and digital media: Standalone digital content
• Medical Devices: Apps for health purposes

Concrete Applicability Matrix: 15 Typical Company Types

Special Cases and Gray Areas

Case 1: Franchise Companies

Problem: Is the franchisee or franchisor responsible? Solution: Both are affected - the franchisor for the system software, the franchisee for their local online presence.

Case 2: Marketplace Sellers

Problem: Must the seller be EAA-compliant on third-party platforms (Amazon, eBay)? Solution: No, the platform is responsible. Own websites must be compliant, however.

Case 3: White-Label Services

Problem: Who is responsible - the provider or the white-label partner? Solution: Whoever sells the service under their own name to consumers.

Case 4: International Companies

Problem: Does EAA apply to foreign providers with German customers? Solution: Yes, if they offer services to German consumers.

Avoiding Common Misjudgments

Myth 1: "Small companies are generally exempt"

❌ False. Product manufacturers are affected regardless of size.

Myth 2: "B2B sector is completely EAA-free"

❌ Imprecise. B2B providers can also be affected if they additionally conduct end customer business.

Myth 3: "Only German companies must follow EAA"

❌ False. All providers serving German consumers are affected.

Myth 4: "Marketplace sellers are automatically exempt"

❌ Partially false. Only on the platform itself - own websites must be compliant.

Applicability Checklist for Your Company

Step 1: Analyze Business Model

• Do we sell directly to end customers?
• Do we provide our own software/apps?
• Do we operate our own website/app for customers?
• Do we only offer B2B services?

Step 2: Check Company Size

• Fewer than 10 full-time employees?
• Annual revenue under €2 million?
• Balance sheet total under €2 million?
• Are we pure service providers (no product manufacturing)?

Step 3: Determine Applicability

• Not affected: Pure B2B business
• Exempt: Microenterprise + pure service provider
• Fully affected: All other constellations

Step 4: Plan Next Steps

• WCAG audit of existing website
• Budget for accessibility implementation
• Timeline until June 28, 2025
• Legal consultation for uncertainties

Frequently Asked Questions (FAQ)

I have 8 employees and €1.8 million revenue. Am I affected as an online shop?

No, you fall under the microenterprise exception, since you fall below both thresholds and are active as a pure service provider (shop operator).

We develop apps with 6 employees and €900k revenue. Are we exempt?

No, you are affected. As a product manufacturer (app development), the microenterprise exception does not apply, regardless of your size.

Does the €2 million threshold apply to revenue or profit?

To annual revenue (total proceeds) or alternatively the balance sheet total. Profit is not relevant for the EAA thresholds.

We are a B2B provider but also have a customer website. Are we affected?

If the website only contains information (no sales/service for end customers), you are not affected. With end customer services, yes.

What happens if we exceed the thresholds during the year?

The assessment occurs at the deadline June 28, 2025. If you exceed the values then, you are required from that point.

Do the thresholds apply to group companies individually or jointly?

Each legally independent company is assessed individually. Group structures don't change the individual thresholds.

We only sell via Amazon/eBay. Do we still have to be EAA-compliant?

No, for sales on third-party platforms, the platform is responsible. Own websites/apps must be compliant, however.

Can the applicability status change after 2025?

Yes, through company growth, business model changes or new case law, the status can change.

Next Steps: From Analysis to Implementation

Now you know your EAA status. If you're affected, quick action is required. The next step is a professional WCAG analysis of your digital offerings.

Our recommendation: Let us assess your specific situation together and develop a customized compliance plan.

Further EAA Articles:

• European Accessibility Act 2025: The Ultimate SME Compliance Guide
• When Does What Apply? The EAA Timeline 2025-2040
• EAA Fines: €10,000 to €100,000 - What Really Threatens?