Guide

NIS2 Guide: Scope, Requirements, Reporting and Enforcement

NIS2 (Directive (EU) 2022/2555) sets cybersecurity and incident reporting duties for medium-sized and larger organisations in 18 sectors, through each member state's national law. Start with scope, then work through the measures and the reporting duties.

At a glance

Legal formDirective: applies through national law; transposition was due by 17 October 2024
WhoEntities in the 18 sectors of Annexes I and II, generally medium-sized and larger, plus some regardless of size
Core dutiesTen minimum risk-management measures (Art. 21), management body duties (Art. 20), incident reporting (Art. 23)
ReportingEarly warning within 24 hours, notification within 72 hours, final report within one month
FinesMaximum of at least €10 million or 2% (essential) and €7 million or 1.4% (important) of worldwide turnover

Each point is explained, with its legal source, in the guides below.

Start here

The requirements

Incidents

Enforcement

By country

Specific situations

Related articles

Free tools

Templates

NIS2 Compliance Starter Kit · $29.00+

Gap-assessment workbook, incident response plan, supply chain policy, board deck.

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NIS2 Board Pack · $49.00

Board briefing deck, resolution template, liability summary, quarterly report.

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This guide is for informational purposes only and does not constitute legal advice. Last updated: November 2026.