According to Recommendation 2003/361/EC:
- Micro enterprise: an enterprise with fewer than 10 employees and an annual turnover or annual balance sheet not exceeding EUR 2 million
- Small enterprise: an enterprise with fewer than 50 employees and an annual turnover or annual balance sheet not exceeding EUR 10 million
- Exclusion from transparency requirements
Article 15 of the DSA on the publication of annual reports on content moderation does not apply to providers of intermediation services that:
- meet the criteria for micro or small enterprises under Recommendation 2003/361/EC, and
- are not very large online platforms within the meaning of Article 33 of the Regulation (with more than 45 million average monthly active users).
- Exemption for online platform providers
- Section III of the DSA, with the exception of Article 24(3), does not apply to online platform providers that are micro or small enterprises.
- Section 4 of the DSA, applicable to online platforms that enable consumers to conclude distance contracts with traders, also does not apply to platforms that:
- meet the criteria for micro or small enterprises, or
- have previously met those criteria.
