Annex VI Assessment Workbook

Disproportionate burden assessment under the European Accessibility Act (Directive (EU) 2019/882)

This workbook is Step 5 of the EAA Compliance Kit. The full kit also checks whether you are in scope at all, explains what "accessible" means for your site, and writes the accessibility statement a regulator asks for first. See the kit →
Read this first. This workbook helps you structure and document an assessment. It is not legal advice and it does not make you compliant. Whether a burden is disproportionate is decided by the relevant market surveillance authority, not by this tool or by you. The directive states that lack of priority, time or knowledge are not legitimate reasons for claiming disproportionate burden. If you rely on this exception you must still make the service as accessible as possible.

Step 1 — Who is doing the assessment

Step 2 — Check the micro-enterprise exemption first

The micro-enterprise exemption reaches service providers only. A micro-enterprise that manufactures, imports or distributes a product is not exempt — so answer the first question carefully.

The size test is fewer than 10 staff AND (turnover not above €2 million or balance sheet total not above €2 million). The financial limb is satisfied if either figure is at or below €2m. If you are exempt you do not need the rest of this workbook — but keep evidence of the exemption.

Step 3 — The three Annex VI ratios

Enter your own figures. Every number you enter should be traceable to a quote, an invoice, or a documented internal estimate — an authority may ask to see the basis.

Remediation quotes, design and dev time, testing, audit. Net of any grants or funding.

Ongoing testing, monitoring, training, maintenance.

A reasoned estimate. EU disability prevalence is commonly cited near 1 in 4 adults; state your basis.

Ratio 1 — Compliance cost ÷ total expenditure Annex VI: net cost of compliance relative to overall operating and capital expenditure
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Ratio 2 — Compliance cost ÷ net turnover Annex VI: net cost of compliance relative to net turnover of the economic operator
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Ratio 3 — Cost per user with a disability, year one Annex VI: estimated costs and benefits relative to the estimated benefit for persons with disabilities
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Step 4 — What you will still do

Claiming disproportionate burden does not remove the duty to make the service as accessible as possible. Record what you are doing, with dates. An assessment with an empty remediation plan is the weakest possible position.

Step 5 — Retention and review

DutyRequirement
Retain this assessment5 years from the last time the service was provided
ReassessWhen the service is altered, on authority request, and at least every 5 years
NotifyInform the relevant market surveillance authority that you rely on the exception
Produce on requestSupply a copy of the assessment and its evidence when asked

Requirements above reflect Directive (EU) 2019/882. Verify the transposing national law in each Member State where you offer the service — penalties and procedure are set nationally.

Worked example

A mid-sized EU retailer, 24 staff, €8.4m turnover. Not a micro-enterprise, so in scope. A remediation quote comes to €46,000 one-off plus €9,000 a year, against €6.1m of total expenditure.

RatioValueHow this reads
Cost ÷ expenditure0.90%Under one percent of what the business already spends
Cost ÷ turnover0.65%Well inside normal project variance
Cost per user served€4.58Against 12,000 users with disabilities a year

How to read this honestly: these ratios do not support a disproportionate burden claim. That is the most common real outcome, and it is useful — it tells the business to budget the remediation rather than build a case that would not survive scrutiny. A workbook that only ever produced "you are exempt" would be worthless to the person relying on it.

Scope and limits. This workbook structures an assessment against the Annex VI criteria. It does not audit your website, does not determine compliance, and is not legal advice. Whether a burden is disproportionate is judged by the relevant national authority against the transposing law in that Member State.

Enforcement status, stated plainly. As of the research date for this workbook, no EAA penalty had been reported in the sources reviewed — but that is an absence of reporting across 27 national transpositions, not proof that none exists, and enforcement activity has been increasing. There has been real activity — a French court ordered a major retailer to remediate within six months under daily penalties, Sweden's regulator opened investigations on its own initiative, and the Netherlands ran a mandatory self-reporting cycle and is auditing non-responders. Enforcement to date has focused on large operators. Anyone quoting six-figure fines at a small shop is selling fear rather than facts.

Version 0.1 · Directive (EU) 2019/882 · This file contains no tracking and no external requests.