smes
as defined in Regulation (EU) 2017/1129 of the European Parliament and of the Council of…, Article 2, point (f) (Definitions)
(f)
‘small and medium-sized enterprises’ or ‘SMEs’ means any of the following:
(i)
companies, which, according to their last annual or consolidated accounts, meet at least two of the following three criteria: an average number of employees during the financial year of less than 250, a total balance sheet not exceeding EUR 43 000 000 and an annual net turnover not exceeding EUR 50 000 000 ;
(ii)
small and medium-sized enterprises as defined in point (13) of Article 4(1) of Directive 2014/65/EU.
Install the extension for EUR-Lex
Also defined in
- Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the making available on the Union market as… 52021PC0706, Article 2, point (20)
micro, small and medium-sized enterprises as defined in Directive 2013/34/EU - Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026 establishing the Union… 32026R2108, Article 5, point (76)
micro, small and medium-sized enterprises as defined in Article 2 of Recommendation 2003/361/EC - Regulation (EU) 2024/1781 of the European Parliament and of the Council of 13 June 2024 establishing a framework for… 32024R1781, Article 2
in Article 2(1), (2) and (3), respectively, of Annex I to Commission Recommendation 2003/361/EC apply. - Regulation (EU) 2023/1781 of the European Parliament and of the Council of 13 September 2023 establishing a framework… 32023R1781, Article 2, point (9)
small or medium-sized enterprises as defined in Article 2 of the Annex to Commission Recommendation 2003/361/EC; - Regulation (EU) 2023/1115 of the European Parliament and of the Council of 31 May 2023 on the making available on the… 32023R1115, Article 2, point (30)
micro, small and medium-sized undertakings as defined in Article 3 of Directive 2013/34/EU of the European Parliament and of the Council - Directive (EU) 2023/1791 of the European Parliament and of the Council of 13 September 2023 on energy efficiency and… 32023L1791, Article 2, point (30)
enterprises as defined in Article 2(1) of the Annex to Commission Recommendation 2003/361/EC - Directive (EU) 2019/882 of the European Parliament and of the Council of 17 April 2019 on the accessibility… 32019L0882, Article 3, point (24)
enterprises which employ fewer than 250 persons and which have an annual turnover not exceeding EUR 50 million, or an annual balance sheet total not exceeding EUR 43 million, but excludes microenterprises - Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency, amending… 32012L0027, Article 2, point (26)
enterprises as defined in Title I of the Annex to Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises; the category of micro, small and medium-sized enterprises is made up of enterprises which employ fewer than 250 persons and… - Commission Regulation (EU) No 1031/2010 of 12 November 2010 on the timing, administration and other aspects of… 32010R1031, Article 3, point (40)
operators or aircraft operators that are small and medium-sized enterprises within the meaning of Commission Recommendation 2003/361/EC