What a micro company with no employees must file in the EU in 2026

This profile assumes the smallest company shape: a micro business (fewer than 10 staff, up to €2 million turnover) with nobody on payroll, so duties tied to employing staff are left out. It still covers the recurring basics almost every company has - VAT and other tax returns, the annual financial report - plus EU-wide rules such as the AI Act or the Cyber Resilience Act that apply no matter how small you are. Hire your first employee, or grow past micro size, and a different profile will fit better.

This page assumes a specific starting profile: micro company with no employees, in the EU. It's a starting point, not tailored advice - your actual obligations depend on your exact sector, turnover and how you operate.

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Next 12 months

DateRegulationDeadline
Cyber Resilience ActCRA: mandatory reporting of actively exploited vulnerabilities and severe incidents to ENISA/CSIRT
Empowering Consumers for the Green Transition DirectiveEmpowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies
EU AI ActAI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
Product Liability DirectiveNew Product Liability Directive applies: strict liability extends to software, AI and digital services
eIDAS 2EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
Data ActData Act: cloud providers must stop charging switching and data-egress fees
Machinery RegulationMachinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software
Battery RegulationDigital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh
EUDREU Deforestation Regulation: due diligence applies for micro and small enterprises
Instant Payments RegulationInstant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)
EU AI ActAI Act: GPAI models placed on the market before August 2025 must comply

See the full 2026 calendar in the EU · All calendars