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Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups

Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups

Delegated Directive (EU) 2023/2775 · Directive · 4 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Amendments to Directive 2013/34/EU

Article 1

Article 3 of Directive 2013/34/EU is amended as follows: (1) in paragraph 1, points (a) and (b) are replaced by the following: ‘(a) balance sheet total: EUR 450 000; (b) net turnover: EUR 900 000;’; (2) paragraph 2 is amended as follows: (a) points (a) and (b) are replaced by the following: ‘(a) balance sheet total: EUR 5 000 000; (b) net turnover: EUR 10 000 000;’; (b) the second subparagraph is replaced by the following ‘Member States may define thresholds exceeding the thresholds in points (a) and (b) of the first subparagraph. However, the thresholds shall not exceed EUR 7 500 000 for the balance sheet total and EUR 15 000 000 for the net turnover.’; (3) in paragraph 3, points (a) and (b) are replaced by the following: ‘(a) balance sheet total: EUR 25 000 000; (b) net turnover: EUR 50 000 000;’; (4) in paragraph 4, points (a) and (b) are replaced by the following: ‘(a) balance sheet total: EUR 25 000 000; (b) net turnover: EUR 50 000 000;’; (5) paragraph 5 is amended as follows: (a) points (a) and (b) are replaced by the following: ‘(a) balance sheet total: EUR 5 000 000; (b) net turnover: EUR 10 000 000;’; (b) the second subparagraph is replaced by the following: ‘Member States may define thresholds exceeding the thresholds in points (a) and (b) of the first subparagraph. However, the thresholds shall not exceed EUR 7 500 000 for the balance sheet total and EUR 15 000 000 for the net turnover.’; (6) in paragraph 6, points (a) and (b) are replaced by the following: ‘(a) balance sheet total: EUR 25 000 000; (b) net turnover: EUR 50 000 000;’; (7) in paragraph 7, points (a) and (b) are replaced by the following: ‘(a) balance sheet total: EUR 25 000 000; (b) net turnover: EUR 50 000 000;’.

Transposition

Article 2

1.   Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 24 December 2024 at the latest. They shall forthwith communicate to the Commission the text of those provisions. They shall apply those provisions for financial years beginning on or after 1 January 2024. By way of derogation from the second subparagraph, Member States may allow undertakings to apply those provisions for financial year beginning on or after 1 January 2023. When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made. 2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

Entry into force

Article 3

This Directive shall enter into force on the third day following that of its publication in the Official Journal of the European Union .

Addressees

Article 4

This Directive is addressed to the Member States.

Implementing measures in the Member States

Transposition links come from the Member States’ notifications published on EUR-Lex. Only high-confidence matches held on LawPlayer are listed; see EUR-Lex for the complete list.

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

Contents

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