Does my online store fall under the accessibility act?
Online stores in the Netherlands have had to be accessible since 28 June 2025, but microenterprises providing services are exempt. Four questions settle which group you are in.
- Exemption
- Fewer than 10 employees and an annual turnover or an annual balance sheet total of no more than € 2 million
- article 6:230fc(1) Dutch Civil Code
- Where that exemption stops
- It covers services only. If you sell devices that are themselves listed in the act, obligations still apply to those
- article 4(5), Directive (EU) 2019/882
- In force since
- 28 June 2025, with no transition period for the service itself
- the ACM, the regulator for e-commerce services
- Supervision
- The ACM for the store, the RDI for the devices you sell
- article 8.15 Wet handhaving consumentenbescherming and the Warenwetbesluit toegankelijkheidsvoorschriften 2024
Four questions that give the answer
The act distinguishes between services and products. Microenterprises are fully exempt for the services they provide, but not for products.
- Do you conclude contracts with consumers through your website or app?
- Do fewer than ten people work in your business, and is your annual turnover or balance sheet total no more than € 2 million?
- Do you sell devices the act lists, such as phones, laptops, tablets, e-readers or modems?
- Do you also provide another service from the act, such as telecoms, banking, transport or e-books?
Question 1: do you sell online to consumers?
The act calls your store an e-commerce service: a service provided at a distance, through a website or a mobile app, by electronic means and at the individual request of a consumer, with a view to concluding a contract. A booking or a subscription taken out online counts just as much as a shopping basket does.
Consumer here means a natural person buying the service for purposes outside their trade, business, craft or profession. If you sell to business customers only, you do not provide an e-commerce service to a consumer and article 6:230fb does not apply. If you sell to both, the consumer side counts and your store falls under the act.
What you sell makes no difference to this question. The directive states explicitly that the requirements for e-commerce services apply to the online sale of any product or service.
A website with no way to order is not an e-commerce service. If you do provide one of the other services listed in the act, separate rules apply to it, online store or not.
Question 2: are you a microenterprise?
The exemption sits in article 6:230fc(1) of the Dutch Civil Code: article 230fb does not apply to enterprises with fewer than 10 employees and an annual turnover or an annual balance sheet total of no more than € 2 million. If you stay below those limits, the act sets no requirements for your store and you have nothing to document or report.
Note how this differs from the rule of thumb the ACM publishes, which mentions turnover only: according to the regulator the obligations apply once you have ten or more staff and/or an annual turnover above € 2 million. The legislation says turnover or balance sheet total. If you are near the limit, get legal advice on your situation.
The act itself does not say how to count. Recital 53 of the directive points to Recommendation 2003/361/EC, the European definition of small and medium-sized enterprises. Four counting rules follow from it.
- You use the last closed financial year.
- People are counted in annual work units: two half-time jobs make one. Owner-managers count, apprentices and students on a training contract do not.
- If another enterprise holds 25 percent or more of your capital or voting rights, its figures count pro rata. Where there is control, such as a majority of the votes, they count in full.
- You only lose microenterprise status once you cross a limit in two consecutive financial years.
Question 3: do you also sell products the act lists?
Article 4(5) of the directive exempts microenterprises providing services from the accessibility requirements and from any obligation relating to compliance with them. The directive has no such provision for microenterprises dealing with products. They only get lighter administrative rules.
Your online store is a service. What you sell may be a product the act lists: general purpose computer hardware for consumers and its operating systems, including desktops, laptops, smartphones and tablets; e-readers; payment terminals, cash machines, ticketing machines, check-in machines and interactive information kiosks; consumer terminal equipment for electronic communications such as modems and routers; and equipment for accessing audiovisual media services, such as smart TVs and set-top boxes.
If you sell such devices, you are a distributor. You check that the product carries the CE marking, that the required documents are included and that the instructions and safety information are in Dutch. If you suspect a product does not conform, you hold it back until it does, and you inform the manufacturer or importer and the authorities. Those duties concern the device itself and place no requirements on your website.
They also apply only to products placed on the market after 28 June 2025; older stock falls outside them.
| Question | Your store (service) | What you sell (product) |
|---|---|---|
| Does the microenterprise exemption apply? | Yes, in full | No |
| What does the requirement cover? | Your website, app and checkout | The device itself, not your website |
| What must you do if you are not exempt? | Design and provide the service accessibly, and explain how | Check that the CE marking, the documents and the Dutch instructions are there |
| From when? | Services provided to consumers after 28 June 2025 | Products placed on the market after 28 June 2025 |
| Who supervises? | ACM | RDI |
Question 4: do you provide another service from the act?
The act covers six kinds of service. If you provide more than one, it applies per service and the supervisory authority may differ.
The microenterprise exemption covers all of them.
- E-commerce services: selling online to consumers
- Consumer banking services
- Electronic communications services, such as internet, telephony, email and chat
- Services providing access to audiovisual media services
- E-books and the software dedicated to them
- Air, bus, rail and waterborne passenger transport: websites, apps, electronic tickets, travel information and interactive self-service terminals
What the act then asks of your store
If your store falls under the act, you design and provide the service in line with Annex I, sections III and IV(g), and Annex V of the directive. For e-commerce this adds two specific requirements: passing on information about the accessibility of what you sell where the responsible manufacturer or supplier provides it, and making identification, security, electronic signature and payment perceivable, operable, understandable and robust.
Part of your site stays outside the requirements, such as pre-recorded video and office files from before 28 June 2025; the full list is in the article on the accessibility act.
On top of that you explain, in your terms and conditions or an equivalent document, how the service meets those requirements. That is Annex V, and it is a separate obligation even when your site is technically sound. If your service is not fully accessible yet, the ACM asks you to report that to it, with a plan attached.
The act names no WCAG version. In practice the yardstick is EN 301 549, the European standard for accessible ICT. Version V3.2.1 from 2021 adopts WCAG 2.1 level AA for websites and apps, and the ACM points to that level itself. The successor V4.1.1, based on WCAG 2.2, came out in September 2026; for this act neither version is cited in the Official Journal yet.
According to the ACM there is no transition period for the service itself. The article on whether you have until 2030 explains what the date 28 June 2030 in the act does cover.
Exceptions and supervision
The act makes an exception where meeting the requirements would alter the basic nature of the service or impose a disproportionate burden. That exception applies per element; a disproportionate burden is argued against the criteria in Annex VI of the directive. You still meet the rest of the requirements.
If you rely on it, you report that to the ACM; what you also have to record and keep is set out in the article on the accessibility act. Microenterprises go through none of this: they are already exempt.
The ACM supervises online stores; the same article lists the regulators for the other sectors. Consumers can report an accessibility problem with an online store to the ACM.
In the tests the ACM published in March 2026, placing an order with assistive technology proved impossible at 61 percent of around one hundred large online stores; the article on what the ACM has done so far covers what happened next.
Sources
- Articles 6:230fa to 6:230fd of the Dutch Civil Code (wetten.overheid.nl, Dutch)
- Directive (EU) 2019/882 on the accessibility requirements for products and services (EUR-Lex)
- Recommendation 2003/361/EC: the European definition of a microenterprise (EUR-Lex)
- ACM: accessibility of e-commerce services and electronic communications services
- ACM: most large online stores are out of reach for customers with a disability (March 2026, Dutch)
- Dutch Equal Treatment on the Grounds of Disability or Chronic Illness Act (Dutch)
Frequently asked questions
We have eight staff and an online store. Do we have to do anything?
Not under this act, as long as your annual turnover or balance sheet total is no more than € 2 million and you are an autonomous enterprise. If you sell devices the act lists, the rules for distributors do apply to those.
Does the owner count towards the ten people?
The Dutch statutory text says employees; the European definition the directive refers to also counts owner-managers. If nine or ten people work in your business, counting the owner or not decides whether you are exempt. In that case, get legal advice.
We are part of a group. Do the group's figures count?
A holding of 25 percent or more counts pro rata, and control counts in full. A small company with a large parent company is therefore usually not a microenterprise.
We sell laptops and e-readers. Does that change anything for our website?
If you are a microenterprise, your store stays exempt.
Does the act apply if we only sell to business customers?
If you sell to businesses only, your store falls outside the act. That changes the moment a private individual can order from you.
We are exempt, but a customer with a disability cannot use our site. Is that allowed?
This act does not prohibit it. The Dutch Equal Treatment (Disability or Chronic Illness) Act separately requires anyone offering goods or services to make an effective adjustment where needed, unless that is disproportionately burdensome. That duty has no exemption for small businesses.
Should we follow WCAG 2.1 or 2.2?
Aim for WCAG 2.2 level AA: in practice sites are still tested against 2.1, but content that conforms to 2.2 also conforms to 2.1, according to the W3C.