In short. Article 14 requires an Annex VI assessment of disproportionate burden, with documentation, retention, notification and service reassessment duties subject to microenterprise exceptions.
Definition: The disproportionate burden exception in Article 14 of the European Accessibility Act limits accessibility obligations where an assessment establishes an excessive burden on the business. The assessment uses Annex VI's cost and benefit criteria, and requirements outside the justified exception continue to apply.
Key facts
- Article 14(3) of Directive (EU) 2019/882 requires documented assessments and retention of relevant results for five years after the product is last made available or the service is last provided.
- The EU's Your Europe accessibility guide describes the claim as requiring evidence that the cost or effort of compliance is excessive.
- Ireland's Competition and Consumer Protection Commission (CCPC), in its microenterprise guidance, explains that each accessibility requirement needs an independent cost and benefit assessment.
What must the assessment measure?
As of 17 October 2026, Article 14(2) of the European Accessibility Act requires businesses claiming disproportionate burden to use the relevant criteria in Annex VI. These cover:
- The ratio of net compliance costs to the overall operating and capital costs of manufacturing, distributing or importing the product, or providing the service.
- Estimated business costs and benefits, including investments, compared with the estimated benefit for people with disabilities, considering the amount and frequency of use.
- The ratio of net compliance costs to the business's net turnover.
Annex VI identifies one-off organisational costs, including accessibility expertise, staff training and developing accessibility processes. It also identifies ongoing costs, including accessibility design, testing and documentation. These are specific inputs to the assessment; Annex VI sets no fixed percentage threshold for a disproportionate burden.
The CCPC guidance explains that the assessment also weighs the cost to users when an accessibility feature is absent. It instructs businesses to assess each requirement independently before claiming the exception.
How far does the exception extend?
Recital 66 of the Directive explains that exceptions must stay within what is strictly necessary for the particular product or service. Requirements that impose no disproportionate burden continue to apply fully. The same recital rejects lack of priority, time or knowledge as legitimate reasons.
Article 14(6) excludes reliance on disproportionate burden where the business receives public or private funding from outside its own resources specifically to improve accessibility.
For website operators, the Your Europe guide includes online shops and ticketing platforms among services subject to accessibility rules. Its general requirements include interoperability with assistive technologies such as screen readers and voice control.
What records and notifications are required?
Article 14(3) of the Directive requires the assessment to be documented and its relevant results retained for five years from the last making available of the product or the last provision of the service. A copy must be supplied on request to the relevant market surveillance authority or service compliance authority.
Article 14(8) separately requires businesses relying on the exception for a specific product or service to inform the relevant authorities in the Member State where it is marketed or provided. Microenterprises are exempt from this notification duty. Recital 68 distinguishes notifying the authority from supplying the assessment itself on request.
When must a service provider reassess?
Article 14(5) of the Directive requires a renewed assessment for each category or type of service when the service changes, when the responsible authority requests it, and in any event at least every five years.
This renewal timetable operates alongside Article 14(3)'s retention period, which runs from the last provision of the service.
Related terms
FAQ
Does running a small business automatically establish disproportionate burden?
Article 14(2) requires an assessment using Annex VI. Separately, Article 4(5) of the Directive exempts microenterprises providing services from the accessibility requirements and related compliance obligations. Article 3(23) defines a microenterprise as employing fewer than 10 people, with annual turnover or annual balance sheet total at most EUR 2 million.
Must a microenterprise dealing with products document its assessment?
Article 14(4) exempts it from documenting the assessment. It must nevertheless provide the facts relevant to the assessment if a market surveillance authority requests them.
Is fundamental alteration the same exception?
Article 14(1)(a) separately addresses a significant change that fundamentally alters a product or service's basic nature. Disproportionate burden is the ground in Article 14(1)(b), assessed using Annex VI under Article 14(2).
Sources
- European Parliament and Council, "Directive (EU) 2019/882 on the accessibility requirements for products and services", 7 June 2019
- European Union, Your Europe, "Services, goods and their digital accessibility", 12 July 2026
- Competition and Consumer Protection Commission, "European Accessibility Act guidelines for microenterprises", undated
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