Am I automatically exempt from BFSG requirements as a tax-registered small business?

No, this is a common misunderstanding. VAT small business exemption and BFSG exemption for microenterprises follow two completely different rules with separate thresholds. For BFSG purposes, what counts is whether you employ fewer than 10 people and your annual turnover or balance sheet total does not exceed €2 million – and crucially, whether you offer only services and do not sell accessibility-regulated products. A single online shop that also sells accessibility-regulated hardware can trigger full BFSG compliance obligations, even with a small team. It's therefore worth checking both criteria separately, rather than relying solely on your VAT status.

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This question is part of our article on "BFSG accessibility for websites and online shops — who is affected from June 2025". You'll find the full context and all related angles there.

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