EAA for Dutch SMBs: What ACM Now Enforces

The European Accessibility Act (Richtlijn 2019/882/EU), also called the EAA or Implementatiewet toegankelijkheidsvoorschriften producten en diensten, came into force on June 28, 2025. It requires that digital services offered to consumers meet accessibility standards.

If you have a website or app through which you sell products or services to consumers, this law may apply to you.

What the EAA Requires

The EAA requires that digital services are accessible according to WCAG 2.1 at level AA (Web Content Accessibility Guidelines). This is the same standard that has applied to Dutch public sector websites since 2018, the EAA extends it to private sector businesses offering digital services to consumers.

WCAG 2.1 AA covers four principles:

1. Perceivable, content must be presentable in ways users can perceive (alt text for images, captions for videos, sufficient colour contrast)
2. Operable, content must be operable (keyboard navigation, no seizure-inducing content, sufficient time to complete tasks)
3. Understandable, content must be understandable (plain language, predictable navigation, error prevention in forms)
4. Robust, content must be robust enough to work with assistive technologies (screen readers, voice control)

The practical scope for a business website includes:

• All images must have alt text
• All form fields must have labels
• Videos must have captions
• Colour contrast must meet minimum ratios (4.5:1 for normal text, 3:1 for large text)
• The website must be navigable by keyboard alone
• Error messages must be clear and helpful

Who Is Covered by the EAA?

The EAA applies to businesses that:

1. Offer digital services, websites, apps, e-commerce
2. To consumers (B2C), not purely B2B services
3. And are not micro-enterprises (see exemption below)

"Digital services" includes: e-commerce, online booking systems, banking apps, and any website through which consumers buy or receive services.

The EAA does NOT apply to: B2B-only services, physical products without a digital component, purely informational websites with no transactions, services provided outside the EU.

The Micro-Enterprise Exemption

This is the most important question for small businesses.

You are a micro-enterprise (exempt) if you have:

• Fewer than 10 employees AND
• Annual turnover below €2 million OR total balance sheet below €2 million

Both conditions (employee count AND the financial threshold) must be met to qualify as a micro-enterprise.

Examples:

• A freelancer with no employees, €150,000 revenue → micro-enterprise, exempt
• A 5-person shop with €800,000 revenue → micro-enterprise, exempt
• A 5-person shop with €3 million revenue → NOT exempt (exceeds financial threshold)
• A 12-person agency with €1 million revenue → NOT exempt (exceeds employee threshold)
• A 1-person business with €2.5 million revenue → NOT exempt (exceeds financial threshold)

Check your status annually, thresholds are based on the previous financial year.

Disproportionate Burden Exception

Even if you are not a micro-enterprise, you may be able to invoke the "disproportionate burden" exception for specific requirements that would be disproportionately costly to implement relative to your business size and resources.

This is not a blanket exemption, you must document:

• The specific requirement for which you claim the exception
• Why it is disproportionate for your specific situation
• The net costs relative to the benefit for users with disabilities
• Alternative measures you are taking instead

The disproportionate burden exception is intended for specific technical requirements, not as a general opt-out. It does not excuse businesses from making all reasonable accessibility improvements.

What the ACM Is Enforcing in the Netherlands

The ACM (Autoriteit Consument & Markt) is the Dutch enforcement authority for the EAA. The maximum fine is €900,000 under the Wet handhaving consumentenbescherming.

In November 2025, the ACM published an investigation of the 60 largest Dutch webshops. The finding: 61% had serious accessibility problems. The ACM identified three categories of issues most commonly found:

1. Screen reader incompatibility, images without alt text, unlabelled form fields, dynamic content that screen readers cannot follow
2. Keyboard navigation failures, links and buttons that cannot be reached or activated via keyboard alone
3. Insufficient colour contrast, text that does not meet the 4.5:1 minimum ratio

The ACM announced it would contact those webshops directly in 2026 and begin enforcement. The enforcement strategy:

• First, contact the business and give an opportunity to comply
• Then, formal investigation if non-compliance persists
• Finally, fines for continued non-compliance

Enforcement is focused on businesses that do not respond to initial contact and on the most serious violations (content completely inaccessible to screen reader users, no alternative access method).

The Dutch Implementing Regulation

The Netherlands implemented the EAA via the Wet toegankelijkheid producten en diensten (Besluit toegankelijkheid producten en diensten). Key points for websites:

• Services provided before June 28, 2025 and not substantially changed: deadline of June 28, 2030 for compliance (5-year transition)
• New services launched after June 28, 2025: immediate compliance required
• Mobile apps for new services: immediate compliance
• Booking systems for transport: June 2025

For most small businesses, the relevant deadline for existing websites is June 28, 2030 if the website was not substantially changed after June 28, 2025. However, starting earlier is strongly advisable, accessibility improvements take time and improve user experience for all visitors, not just those with disabilities.

Quick Assessment: Is Your Website Accessible?

The ACM's November 2025 report found these as the most common failures on Dutch webshops. Check yours:

Automated tool: The axe DevTools browser extension (free) checks your page against WCAG 2.1 AA automatically. It catches approximately 30-57% of accessibility issues. The remainder require manual testing or assistive technology testing.

TrustYourWebsite's scanner uses axe-core to check for accessibility issues and includes them in scan reports. Scan your website free to see your current score.

For Restaurant and Hospitality Websites

Restaurant websites often have specific accessibility challenges:

• Online reservation forms without proper labels
• Menu PDFs that are not screen-reader-accessible
• Google Maps embeds without text alternatives
• Images of menu items without alt text

See our dedicated guide on restaurant website accessibility for hospitality-specific guidance.

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This article is technical analysis, not legal advice. Consult a lawyer for advice specific to your situation.