Journal
Regulation02 September 2026 5 min read

SMEs and ESPR: Thresholds, Exemptions, and Simplified Obligations

Not every fashion brand faces the same Digital Product Passport requirements—here's how to determine whether your business qualifies for exemptions or simplified compliance under ESPR.

The Confusion Around Who Must Comply

Since the Ecodesign for Sustainable Products Regulation (ESPR) entered into force in July 2024, one question dominates conversations with mid-size fashion brands: Does this apply to us?

The short answer: probably yes, but with nuances.

Unlike some EU regulations that carve out blanket exemptions for small and medium enterprises, ESPR takes a product-centric approach. The obligations attach to the product being placed on the EU market, not the size of the company selling it. A 15-person workshop producing 10,000 garments annually faces the same fundamental DPP requirements as a multinational—though the timeline and depth of disclosure may differ.

Understanding SME Classifications

Before assessing your obligations, confirm your SME status under the standard EU definition (Commission Recommendation 2003/361/EC):

You must meet the employee threshold and at least one financial threshold. For groups of companies, consolidated figures may apply.

According to Eurostat, 99.8% of enterprises in the EU textile and apparel sector qualify as SMEs (Eurostat, 2023). This means the vast majority of the industry is watching carefully for clarity on how ESPR treats smaller operators.

What ESPR Actually Says About SMEs

The regulation acknowledges the disproportionate burden compliance can place on smaller businesses. Article 5(6) and Recitals 27-29 of ESPR establish the principle that delegated acts—the product-specific rules—should consider SME impacts and may include:

  • Extended implementation timelines (additional 12-24 months after large enterprises)
  • Simplified information requirements (fewer mandatory data fields)
  • Proportionate verification procedures (self-declaration vs. third-party audit for some categories)

However, these are not automatic. Each product category's delegated act will specify whether and how SME provisions apply. The first textile-specific delegated acts are expected in late 2025 or early 2026, with obligations phasing in from 2027 (European Commission, 2024).

ESPR Compliance Timeline for Textiles (Projected)
2024
ESPR enters into force. Framework established, no product-specific rules yet.
2025-26
Delegated acts for textiles adopted. Criteria, data fields, and SME provisions defined.
2027
Large enterprises begin mandatory DPP application for covered textile categories.
2028-30
SME obligations phase in. Simplified requirements may apply; full compliance expected by 2030.

The Narrow World of Exemptions

True exemptions under ESPR are rare. The regulation permits exclusions only in specific circumstances:

  1. Bespoke or made-to-measure items produced individually for a specific customer (Article 1(3))
  2. Products placed on the market in very small quantities—though "very small" remains undefined and will be clarified per product category
  3. Second-hand goods re-entering the market without modification
  4. Products exclusively for military or national security use

Critically, being an SME does not automatically qualify your products for exemption. A small brand producing 5,000 identical t-shirts per season is placing a standardised product on the market at scale—those items will require DPPs.

The European Commission estimates that fewer than 3% of textile products will qualify for full exemptions (European Commission, 2024). Most SMEs should plan for compliance, not exemption.

Simplified Obligations: What They Mean in Practice

For qualifying SMEs, "simplified" compliance typically means:

These are illustrative projections based on Commission working documents and stakeholder consultations (EURATEX, 2024). Final requirements await the delegated acts.

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