Annex I to VI
Annex VI: Burden assessment criteria
Three criteria: net cost against overall costs, costs and benefits including use, and net cost against turnover, with named one-off and ongoing cost elements.
- Citation
- Annex VI, CELEX 32019L0882 (Directive)
- Binds
- Economic operators that rely on Article 14(1)(b).
- In the instrument
- Annex I to VI
- Applies from
- 28 June 2025 for products placed and services provided from that date (Article 31(2)). The Article 4(8) 112 duty may be deferred to 28 June 2027 where a member state uses Article 31(3).
- Source
- EUR-Lex, CELEX 32019L0882
What it requires
Criterion 1 is the ratio of the net cost of compliance to the operator's total operating and capital costs for making, selling, importing or supplying the thing. The annex names the elements to use. One-off organisational costs cover additional staff with accessibility expertise, training and competence, developing a new process for embedding accessibility, developing guidance material, and the one-off cost of understanding the law. Ongoing production and development costs cover designing the accessibility features, manufacturing process costs, accessibility testing and documentation.
Criterion 2 is what the operator expects to spend and gain, including production processes and investments, against the expected benefit for disabled people, allowing for how many use the product or service and how often they do so.
Criterion 3 is the ratio of the net cost of compliance to the operator's net turnover, using the same two sets of cost elements. The annex supplies a method, not a threshold. It does not say that any particular ratio succeeds, which is why the reasoning and the source documents matter as much as the number.
In practice
The assessment should show its arithmetic. For each cost line, record the amount, the period, the source and whether it is one-off or ongoing. Then show the three comparisons the annex asks for, and write the benefit evidence separately so it is not buried in the cost model. A reviewer should be able to follow the calculation without the author in the room.
What to do
- Build the net cost from the named one-off and ongoing elements.
- Compare it with overall costs, with net turnover and with the benefit and use evidence.
- Write the reasoning, not only the ratio.
- Keep the source documents and the calculation.
- Review the assessment on the Article 14(5) cycle.
Evidence to keep
- The cost model with each Annex VI element and its source.
- The usage and benefit evidence for persons with disabilities.
- The net turnover figure and the period used.
- The decision note and the reviewer.
- The renewal date and the change trigger.
Dates
- 2025-06-28The criteria apply when the exception is used from this date. (Article 14, Article 31(2))
- 2030-06-28Latest point in the first five-year review cycle for a service assessment made at application. (Article 14(5))
Cross-references
Where teams get this wrong
The annex gives no safe ratio. A team that presents a single percentage without the cost build-up, the benefit evidence and the turnover comparison has not done the assessment the article requires.
Read from the Official Journal text of Directive (EU) 2019/882, OJ L 151/70, 7 June 2019, Annex VI. Check it yourself: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32019L0882. This page states the provision in our own words and is not legal advice; it does not certify any product or service.