NIS2 scope check: essential or important entity — and the penalty maximum that comes with it
Pick your sector from the 18 sectors in Annexes I and II, enter employees, turnover, balance sheet total and group turnover, and the check determines your classification — essential entity, important entity or likely out of scope — with the statutory penalty maximum for that category and an indicative ceiling based on the turnover you enter.
Who it’s for
What the tool does
How the NIS2 classification is reached
Two variables drive your classification: the annex your sector sits in and the size of your organisation. A large undertaking in an Annex I sector is an essential entity; in an Annex II sector, an important entity. Medium-sized organisations are always an important entity, whichever annex applies (Art. 3(2)). Micro and small organisations fall outside scope, unless they are size-independent — in which case the annex applies in full again.
The thresholds are applied exactly as the source test states them, sharp edges included: on the financial leg, “large” requires both turnover and balance sheet total to be exceeded, and the medium test does not look at the balance sheet at all. An organisation with €51M turnover and a €43M balance sheet therefore lands on medium, not large. The report states which rule fired, with tool version and dataset vintage, so that outcome is traceable rather than surprising.