nis2audit

EU NIS2 Directive

Your NIS2 audit, without the jargon

NIS2 widens EU cybersecurity rules to thousands more organisations – with real security measures, tight incident-reporting deadlines and personal accountability for management. Find out if you are in scope and how ready you are.

  • Based on Directive (EU) 2022/2555
  • Primary sources linked
  • Updated 2026

What is NIS2

Europe’s baseline for cybersecurity, dramatically widened

NIS2 is an EU directive that raises and harmonises cybersecurity requirements across far more sectors and organisations than the original NIS rules.

The NIS2 Directive (Directive (EU) 2022/2555) is the EU’s framework for a high common level of cybersecurity. It replaces the original 2016 NIS directive and greatly expands who must comply – covering essential and important entities across around 18 sectors.

In-scope organisations must adopt a defined set of risk-management security measures (Article 21), report significant incidents on a strict timeline (Article 23), register with authorities, and manage supply-chain risk. Crucially, management bodies must approve and oversee these measures – and can be held personally accountable (Article 20).

It is transposed into national law by each member state, so the exact obligations and supervisor differ by country – but the core requirements are common across the EU.

The essentials

What NIS2 actually requires

Four pillars that define your obligations under the directive.

  1. SCOPE

    Wider scope

    NIS2 covers essential and important entities across around 18 sectors, generally from medium size upward – far more organisations than the original NIS directive.

  2. MEASURES

    Ten security measures

    Article 21 sets a baseline of risk-management measures: risk analysis, incident handling, backups, supply-chain security, encryption, access control, MFA and more.

  3. LIABILITY

    Management accountability

    Under Article 20, management bodies must approve and oversee the cybersecurity measures, undergo training, and can be held liable for failures.

  4. REPORTING

    Fast incident reporting

    Significant incidents trigger a strict timeline: an early warning within 24 hours of awareness, a fuller notification within 72 hours, and a final report within one month of that notification.

Are you in scope

Essential, important – or out of scope?

NIS2 classifies in-scope organisations into two tiers, mostly by sector and size. Broadly:

  • Essential

    Essential entities

    Larger organisations in high-criticality sectors – energy, transport, banking, health, water, digital infrastructure and more. Subject to proactive supervision.

    Category: High-criticality sectors (Annex I), generally large entities.

  • Important

    Important entities

    Organisations in other critical sectors – postal, waste, chemicals, food, manufacturing, digital providers, research. Subject to reactive supervision.

    Category: Other critical sectors (Annex II) and medium-sized entities.

  • Size rule

    The size threshold

    Generally, medium-sized organisations and above (50 or more staff, or both turnover and balance-sheet total above €10 million, subject to enterprise-linkage rules) in covered sectors are in scope – with exceptions.

    Category: Some entities are in scope regardless of size.

  • Check

    Not sure?

    Sector, size and national transposition all matter, and some smaller entities are still caught. If in doubt, verify your status rather than assume you are out.

    Category: National rules can extend scope – confirm your status.

Free readiness check

How ready are you for NIS2?

Rate your organisation against the ten Article 21 security measures. The score, band and gaps appear once all ten are rated – your answers are not sent to the server.

Interactive mode is not available. You can read the full reference content below. No answers are assessed and no result is calculated.

  1. Risk analysis and information system security policies

    Art. 21(2)(a)

  2. Incident handling

    Art. 21(2)(b)

  3. Business continuity: backups, disaster recovery and crisis management

    Art. 21(2)(c)

  4. Supply-chain security, including direct suppliers and service providers

    Art. 21(2)(d)

  5. Security in acquisition, development and maintenance, including vulnerability handling and disclosure

    Art. 21(2)(e)

  6. Policies and procedures to assess the effectiveness of the measures

    Art. 21(2)(f)

  7. Basic cyber hygiene practices and cybersecurity training

    Art. 21(2)(g)

  8. Cryptography and, where appropriate, encryption

    Art. 21(2)(h)

  9. Human resources security, access control policies and asset management

    Art. 21(2)(i)

  10. Multi-factor or continuous authentication, and secured communications

    Art. 21(2)(j)

Assess NIS2 gaps
  • Risk analysis and information system security policies Art. 21(2)(a)
  • Incident handling Art. 21(2)(b)
  • Business continuity: backups, disaster recovery and crisis management Art. 21(2)(c)
  • Supply-chain security, including direct suppliers and service providers Art. 21(2)(d)
  • Security in acquisition, development and maintenance, including vulnerability handling and disclosure Art. 21(2)(e)
  • Policies and procedures to assess the effectiveness of the measures Art. 21(2)(f)
  • Basic cyber hygiene practices and cybersecurity training Art. 21(2)(g)
  • Cryptography and, where appropriate, encryption Art. 21(2)(h)
  • Human resources security, access control policies and asset management Art. 21(2)(i)
  • Multi-factor or continuous authentication, and secured communications Art. 21(2)(j)
–% 0 of 10 answered
Incomplete

Complete all ten measures

Rate all ten measures to see your self-reported coverage, the band and the gaps. The progress counter shows how many you have answered.

Early stage

Significant gaps

Several core measures are missing. Prioritise the fundamentals – risk assessment, incident handling, backups and access control – and build a plan against all ten measures.

In progress

Partly there

A foundation exists but with real gaps. Close the partial and missing measures, and document what you have – NIS2 expects evidence, not intentions.

Self-reported

Check the reported coverage

Your answers indicate coverage across several measures. Validate that assessment, address partial or missing areas, and check management oversight and incident-reporting arrangements separately.

Self-reported

Coverage to validate

You report strong coverage of the measures. Keep it current, evidence it, rehearse incident reporting, and validate with an independent assessment.

Assess NIS2 gaps

This checklist counts each in-place answer as one point and each partial answer as half a point. The percentage summarises your answers; it does not measure compliance or audit readiness. Exact obligations depend on your sector, size and national law.

The facts

NIS2 at a glance

A directive that is in force, broad in scope, and backed by real penalties.

18
sectors are covered by NIS2 – 11 in Annex I and 7 in Annex II, from energy and health to manufacturing, food and digital services.
Source: NIS2 Annexes I & II · EUR-Lex, 2022
Oct 2024
was the deadline for member states to transpose NIS2 into national law. Check the applicable national implementation and enforcement timetable.
Source: NIS2 Art. 41 · EUR-Lex, 2022
24h / 72h
to submit an early warning, then a fuller incident notification, for a significant incident.
Source: NIS2 Art. 23 · EUR-Lex, 2022
€10M / 2%
the floor NIS2 sets for essential-entity fines – member states must provide for a maximum of at least €10 million or 2% of global annual turnover, whichever is higher.
Source: NIS2 Art. 34 · EUR-Lex, 2022

Each figure links to its primary source. Exact obligations depend on national transposition; confirm your status with a qualified adviser.

Get compliant

From “are we in scope?” to audit-ready

NIS2 is not a one-off project – it is an ongoing, evidenced risk-management programme that management must own.

Under Article 20 of NIS2, the management bodies of essential and important entities must approve the cybersecurity risk-management measures, oversee their implementation, follow training – and can be held liable for infringements.
NIS2 Art. 20 · EUR-Lex
  • Confirm scope and register

    Determine whether you are an essential or important entity, and meet any national registration requirements.

  • Close the Article 21 gaps

    Assess your coverage of the ten security measures, then remediate the gaps – with documentation, not just intentions.

  • Rehearse incident reporting

    The 24-hour clock starts at awareness. Build and practise the process to detect, decide and report in time.

  • Prove it with evidence

    Article 21(2)(f) requires policies and procedures to assess the effectiveness of your measures. Independent assessment and penetration testing are one way to produce that evidence.

Frequently asked questions

Short, clear answers

What is the NIS2 Directive?

NIS2 (Directive (EU) 2022/2555) is the EU’s cybersecurity directive for essential and important entities. It widens scope, sets baseline security measures, mandates incident reporting and makes management accountable. It replaced the original 2016 NIS directive.

Who does NIS2 apply to?

Essential and important entities across roughly 18 sectors – energy, transport, health, banking, water, digital infrastructure, manufacturing, food, waste and more – generally from medium size upward, though some entities are in scope regardless of size.

What security measures does NIS2 require?

Article 21 lists ten baseline measures, including risk analysis, incident handling, business continuity and backups, supply-chain security, encryption, access control and multi-factor authentication.

What are the NIS2 incident-reporting deadlines?

For a significant incident, the general sequence is 24-hour early warning, 72-hour notification and a final report within one month of notification. Trust-service incidents have a 24-hour notification rule; ongoing incidents require a progress report, then a final report within one month of handling.

Can management be held personally liable under NIS2?

Yes. Article 20 requires management bodies to approve and oversee the cybersecurity measures and follow training, and provides that they can be held liable for infringements.

What are the penalties for non-compliance?

Article 34 requires national maximum fines of at least €10 million or 2% of worldwide annual turnover for essential entities, and €7 million or 1.4% for important entities, whichever is higher. National law determines the applicable maximum and enforcement rules.

How do we become NIS2 compliant?

Confirm your scope, assess your coverage of the Article 21 measures, close the gaps with documented controls, set up incident reporting, ensure management oversight, and validate with testing – in that order, as the compliance checklist sets out.