Directive (EU) 2022/2555

NIS2 scope belongs to the legal entity

A repeatable scope assessment across sector, establishment, size, special cases, national law, and group structure.

Written and reviewed by Fredrik Surtell ·

Can a group make one NIS2 scope decision?

Not safely. Scope attaches to legal entities and covered services under the applicable national implementation, with size rules, special inclusions, establishment rules, and possible national differences.

Operating sequence

  1. 01

    List every legal entity, establishment, service, sector, headcount, turnover, balance sheet, and group relationship.

  2. 02

    Test general size rules and every special inclusion or exclusion under the national law.

  3. 03

    Record classification, authority, registration, review date, and the facts that could change the result.

Failure modes to avoid

  • Classifying only the parent company.
  • Using a group employee total without applying the SME recommendation rules correctly.
  • Assuming one Member State’s transposition answers another’s scope question.

The source remains the authority.

NIS2 Directive, Articles 2–3 and Annexes — EUR-Lex