23 SEPTEMBER 2026
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The European Union is currently preparing a
comprehensive amendment to Directive (EU) 2022/2555 of the European Parliamentand of the Council of 14 December 2022 on measures for a high common level ofcybersecurity across the Union (the "NIS
2 Directive"), responding to practical challenges identified during
its implementation. On 20 January 2026, the European Commission (the "Commission") published a
proposal for an amending directive to the NIS 2 Directive, introducing clearer
rules, reduced administrative burden, and more effective coordination of
supervision over entities operating across multiple Member States. The
overarching objective is to enable enterprises to spend less time on
administrative compliance and more time on genuinely strengthening their
cybersecurity resilience.
As previously outlined in our prior articles,
the NIS 2 Directive establishes obligations for operators of essential
services. Below is a summary of the key proposed amendments.
During the implementation of the NIS 2
Directive, Member States encountered several ambiguities—particularly regarding
the determination of scope, the application of cybersecurity risk-management
measures, incident reporting, and the supervision of cross-border entities.
Consequently, the Commission has proposed amendments designed to enhance legal
certainty, unify enforcement approaches across Member States, and reduce
administrative burdens for both businesses and national regulatory authorities.
The amendment alters the status of certain
entities—most notably power generation entities within the energy sector and
entities within the chemical sector. It also introduces a new size criterion
for regulatory subjection, new certification options, novel reporting
frameworks for ransomware attacks, and refined obligations for Member States.
The most significant proposed changes are
detailed below.
The amendment introduces a new category ofenterprises into the NIS 2 Directive: "small mid-cap companies." These are defined as enterprises with: fewer than 750 employees and an annual turnover not exceeding EUR 150 million; or a balance sheet total not exceeding EUR 129 million.
Consequently, entities specified in Annex I of
the NIS 2 Directive would only be regulated in the field of cybersecurity if
they exceed the thresholds.
Compared to the current legal framework, this
represents a substantial change with the potential to exempt numerous entities
currently registered as critical entities from stricter regulation. This shift
may result in less intensive supervision and a reduced scope of regulatory
obligations. For the affected entities, this translates into a lower
administrative burden and potentially lower compliance costs.
The proposal enables regulated entities to
demonstrate compliance with their obligations through "cyber posture" certification under ECCF/CSA schemes.
If a certificate covers the methodological
requirements set out in implementing regulations issued by the Commission,
national authorities will be precluded from imposing additional technical or
methodological obligations in the domains covered by the certificate. [1]
Concurrently, the Commission will regularly
evaluate for which sectors it is appropriate to adopt implementing acts with maximum harmonization.
Once the Commission adopts such implementing
acts pursuant to Article 21, Member States will no longer be permitted to
impose any additional technical, methodological, or sector-specific
requirements beyond those stipulated in these acts. In other words, the
harmonized rules will be binding, leaving Member States with no discretion to
further tighten requirements vis-à-vis regulated entities.
Regulated entities have frequently faced a
multiplicity of non-standardized supplier questionnaires. To address this, the
Commission will issue guidelines concerning the appropriate structure and scope
of information that may be requested from suppliers. The objectives are to:
The amendment establishes a harmonized
data-collection framework for ransomware incidents (covering detection, attack
vectors, and mitigation measures).
Upon request by a CSIRT or a competent
authority in the event of significant incidents, entities will also be required
to provide sensitive data, such as whether a ransom demand was made and whether
a payment was executed. The Commission recommends that every essential and
important entity designate a responsible person as a point of contact to ensure
the confidentiality and integrity of the data provided. Furthermore, the EU
maintains its policy against the payment of ransoms in ransomware attacks.
As part of their national cybersecurity
strategies, Member States will be required to adopt policies for transitioning
to post-quantum cryptography. The objective is to implement these measures for
critical applications by 2030 and
for all other systems by 2035.
ENISA will establish a single registry of essential and important entities as well as domain name registration entities. It will support Member States in:
Entities will be under a statutory obligation
to notify changes to their data within a
maximum of 2 weeks. This obligation will likewise apply vis-à-vis the
competent authorities of the Member States, thereby eliminating duplicative
regulation under Act No. 69/2018 Coll. on Cybersecurity.
The NIS 2 amendment is currently only a
legislative proposal; however, if adopted in its submitted form, it will
deliver practical simplifications, a more precise regulatory scope, and more
uniform supervision across the EU. By doing so, it will resolve existing
ambiguities, mitigate administrative burdens, and enable businesses to
concentrate on tangible enhancements to their cybersecurity resilience.
Upon adoption by the European Parliament, the
transposition deadline for the amended NIS 2 Directive will be 12 months from the date of its entry
into force.
If your enterprise is impacted by these
changes, we would be pleased to assist you with assessing their legal impact,
establishing compliance processes, preparing for the new incident-reporting
regime, or adjusting supply-chain contractual relationships. Should it become
apparent following the adoption of the NIS 2 amendment that your enterprise is
no longer classified as a regulated entity, we can also assist you in preparing
and submitting a substantiated application for deregistration from the register
of operators of essential services.
[1] Referring to Commission implementing acts
issued primarily pursuant to Article 21(5) and Article 21(2) of the NIS 2
Directive (such as policies on cybersecurity risk management and information
system security, incident handling, business continuity—backup management and
disaster recovery, supply chain security, secure system development and
maintenance including vulnerability handling, cryptography and encryption,
access control and asset management, multi-factor authentication, and secured
communications).
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