Which companies are exempt from the DSA?

The DSA recognises the different capacities of companies based on size.

Micro and small enterprises — those with fewer than 50 employees and an annual turnover below €10 million — are exempt from some obligations, such as publishing transparency reports or providing detailed complaint mechanisms.
However, exemptions are not absolute. If a small company grows beyond these thresholds, or if its service is designated as a VLOP due to rapid user growth, it must comply fully. Also, all companies, regardless of size, must still respond to legal orders from authorities to remove illegal content.
This tiered approach is intended to avoid over-burdening startups while ensuring that larger platforms take on more responsibility.