COMMISSION STAFF WORKING DOCUMENT Monitoring and Consultation on Smart Regulation for SMEs Accompanying the document Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions Smart regulation - Responding to the needs of small and medium-sized enterprises
Date: 2013-03-07
Institutions: European Commission
Subjects: administrative formalities, economic growth, innovation, job creation, medium-sized business, micro-enterprise, tax exemption

EUROPEAN 
COMMISSION 

Brussels, 7.3.2013  
SWD(2013) 60 final 

COMMISSION STAFF WORKING DOCUMENT 

Monitoring and Consultation on Smart Regulation for SMEs 

Accompanying the document 

Communication from the Commission to the European Parliament, the Council, the 
European Economic and Social Committee and the Committee of the Regions 

Smart regulation - Responding to the needs of small and medium-sized enterprises 

{COM(2013) 122 final} 

EN 

   EN 

 
 
 
 
  
 
" Smart Regulation – Responding to the needs of small and medium-sized enterprises" 

Commission Staff Working Document 

SME Scoreboard 

SME priority files in the Commission Work Programme 2013  

Results of the Top-10 consultation 

2 

 
 
 
 
 
 
 
 
Annex I: SME Scoreboard 

The  scoreboard  was  announced  in  the  Report  of  the  Commission  in  November  2011  on  'Minimising  regulatory  burden  for  SMEs  -  Adapting  EU 
regulation to the needs of micro-enterprises'. 1 

The scoreboard contains two parts: a first one for initiatives proposed by the Commission which have already been adopted by the European Parliament 
and the Council and a second one for initiatives proposed by the Commission, but not yet adopted by the Council and European Parliament. Initiatives are 
presented chronologically according to adoption date. Later versions of the scoreboard will also report on implementation in Member States. 

The part of the scoreboard for adopted initiatives contains a short introduction for each initiative, and a table with a short summary of the Commission 
proposal, the outcome of the steps in the legislative procedure in the European Parliament and Council and the final legislative act. Based on this, an 
indication has been given of the extent to which requirements for SMEs have been increased or decreased according to the contributions of Parliament 
and Council and to the measure finally adopted. Where there are several readings in the European Parliament and Council, the summary outcome is based 
on an overall assessment of the contribution of each institution. 

The  part  of  the  scoreboard  for  proposed  initiatives  explains  the  likely  impact  on  SMEs  and  micro-enterprises  as  well  as  any  developments  in  the 
European Parliament and Council. 

1 COM(2011)803. 

3 

 
 
 
 
                                                            
1  Adopted Initiatives 

The  SME  Scoreboard  was  announced  in  November  2011,  although  the  Commission  had  already  started  to  work  on  reducing  regulatory  burdens.  The 
scoreboard therefore contains some initiatives proposed by the Commission prior to this date.  

1.1  Directive 2011/7/EU on combating late payment in commercial transactions  

In its Communication of 25 June 2008 entitled ‘“Think Small First” — A “Small Business Act” for Europe’, the Commission emphasised that small and medium-sized 
enterprises’  access  to  finance  should  be  facilitated  and  that  a  legal  and  business  environment  supportive  of  timely  payments  in  commercial  transactions  should  be 
developed. Given the importance of public procurement in the EU (over €1,943 billion per year or 18% of EU GDP), late payment b y public authorities has a strong 
negative impact on enterprises, notably SMEs. 

Commission proposal 

The initiative aims at improving the effectiveness and the efficiency of remedies for late payment through the introduction of an entitlement to the recovery 
of administrative costs and compensation for internal costs incurred due to late payment.  Accordingly, this proposal aims at improving the cash flow of 
European businesses, especially SMEs.2 

Parliament 

Council 

Approved by the European Parliament without material change to Commission proposal.  Approved  by  the  European  Council  without  material  change  to  Commission 

proposal. 

Final Outcome 

2 COM(2009) 126 final 

4 

 
 
 
                                                            
Improved and simplified regime for European businesses to ensure timely payment by their debtors.  A particular element of simplification is the 
obligation  for  Member  States  to  ensure  full  transparency  of  the  rights  and  obligations  contained  in  this  directive,  in  particular  to  publish  the 
statutory interest rate.  This aims at providing practical information for businesses, especially SMEs, enabling them to take action against debtors 
paying late.3

Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with Articles 1 to 8 and 10 of the directive by 16 March 
2013.  

1.2  Regulation  (EU)  No  305/2011  laying  down  harmonised  conditions  for  the  marketing  of  construction  products  and  repealing  Council  Directive 

89/106/EEC 

On 23 May 2008 the Commission proposed a regulation laying down harmonised conditions for the marketing of construction products, repealing the Construction 
Products Directive (89/106/EEC).4 The proposed regulation is intended to simplify and clarify the existing framework for marketing construction products in order to 
facilitate the free circulation of construction products within the single market. 

Building on the experience gained through the application of the Construction Products Directive, the proposal includes an important number of measures aimed at 
simplifying the route to CE marking, thereby reducing the administrative burden for all firms, including provisions specifically aimed to help micro-enterprises. 

Commission proposal 

Micro  enterprises  may  use  alternative  methods  to  those  prescribed  in  the  regulation  to  demonstrate  the  conformity  of  their  products  with  the  legislative 
requirements. They can use simplified procedures, as long as these achieve equivalent levels of safety. 

Parliament 

Council 

Approved by the European Parliament without material change. 

Approved, but with additional conditions. Firms applying these simplified procedures 
should provide evidence that they qualify as micro-enterprises. Moreover, products 
should meet clear quality and performance standards. 

Final Outcome 

3 Directive 2011/7/EU of the European Parliament and of the Council of 16 February 2011 on combating late payment in commercial transactions 
4 COM(2008) 311 final 

5 

 
 
 
 
 
 
                                                            
Simplified regime for micro-enterprises through the use of simplified conformity assessment methods.  

Date of entry into force: 1 July 2013. 

1.3  Directive 2012/6/EU amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities 

On 26 February 2009 the Commission suggested establishing an option for Member States to remove micro-entities from the scope of Directive 78/660/EEC on the 
annual accounts of certain types of companies (4th Company Law Directive) and, by doing so, relieve them of the requirement to draw up annual accounts. The purpose 
was to simplify the business environment and particularly the financial reporting requirement for micro-entities.5 

Commission proposal 

Member States may exempt companies with:  (a) a balance sheet total less than EUR 500 000, (b) net turnover less than EUR 1 000 000 or (c) an average 
number of employees less than 10.6 

Parliament 

Council 

Same thresholds as proposed by the Commission, but Parliament suggests 
maintaining the obligation for companies to keep records showing the company’s 
business transactions and financial situation. 

Reduction of the thresholds to EUR 250 000 for balance sheets and EUR 500 000 for 
net turnover and therefore reduction in the number of SMEs that could benefit from 
the exemption. 

5 COM(2009) 83 final 
6 Article 1a 

Final Outcome 

6 

 
 
 
 
 
 
 
 
 
                                                            
Decrease of thresholds, compared to the Commission proposal, to EUR 350 000 for balance sheets and EUR 700 000 for the net turnover, 
thereby  reducing  the  number  of  SMEs  that  could  benefit  compared  with  the  Commission  proposal.7  The  final  directive  makes  a  simpler 
accounting  regime  available  to  micro-entities,  including  a  simplified  balance  sheet  and  profit  and  loss  account,  virtually  no  notes,  no 
management report and simplified publication system.  

It is up to the Member States whether they want to use the option of implementing a simpler regime for their micro-entities. Member States shall bring into force the 
laws, regulations and administrative provisions necessary to comply with this directive if and when they decide to make use of any option provided in it. 

7 Directive 2012/6/EU of the European Parliament and of the Council of 14 March 2012 amending Council Directive 78/660/EEC on the annual accounts of certain types of companies 
as regards micro-entities 

7 

 
 
 
 
 
                                                            
1.4  Directive 2012/19/EU on waste electrical and electronic equipment (WEEE) 

The Commission presented its proposal on 3 December 2008. In the proposal the Commission asks Member States to oblige producers to finance the cost of collection 
facilities of waste electrical and electronic equipment (WEEE) from private households. This was an attempt to shift payments for the collection of WEEE from tax 
payers to consumers of electrical and electronic equipment – through producers and retailers - to bring financing in line with the Polluter Pays Principle.  

The proposal set a WEEE collection rate of 65%, derived as a proportion of all electrical and electronic equipment placed on the market in the two preceding years. 
This  target  reflects  the  amounts  of  WEEE  which  are  already  separately  collected  in  the  Member  States  and  takes  the  variations  in  electrical  and  electronic  product 
consumption in individual Member States into account.8 

Commission proposal 

Retailers with a selling area below 400 square metres exempt from requirements to accept used electrical and electronic equipment, though retailers with a 
larger selling area will continue to have this obligation.   

Parliament 

Council 

Increased costs on producers: WEEE collection rate increased to 85 %. Obligation 
for nearest stores to take back used electronic equipment. Exemption for retailers 
with a selling area below 400 square metres maintained. 

Reduced burden over a transitional period compared to European Parliament and 
Commission proposals: WEEE collection rate reduced to 45% from 2016 and the 
65% target set for 8 years after the revised directive comes into force. Exemption 
from the take-back obligation for retailers with a selling area below 400 square 
metres retained.   

Final Outcome 

Similar  to  Commission  proposal  but  improving  the  position  for  retailers  with  smaller  selling  areas  through  the  transitional  period.  Transfer  of 
some  of  the  costs  of  collection  from  retailers  to  distributors.9 WEEE  collection  rate  requirement  set  at  45%  by  2016,  and  then  65%  by  2019.  
Retailers with selling areas below 400 square metres remain exempt from take-back requirements. 

Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 14 February 2014.  

8 COM(2008) 810 final 
9 Directive 2012/6/EU of the European Parliament and of the Council of 14 March 2012 amending Council Directive 78/660/EEC on the annual accounts of certain types of companies 
as regards micro-entities 

8 

 
 
 
 
 
 
                                                            
1.5 Commission Delegated Regulation (EU) No 862/2012 on Small Capitalisation Initial Public Offerings 

This regulation amends disclosure rules for SMEs to make Initial Public Offerings less costly and easier for small firms.   

Commission proposal 

Proposal for Commission Delegated Regulation on Small Capitalisation Initial Public Offerings amending Regulation (EC) No 809/2004 with regards to the 
format and the content of the prospectus and base prospectus, of the summary and of the final terms and the disclosure requirements. 

Parliament 

Council 

Delegated act: no co-decision procedure. 

Delegated act: no co-decision procedure. 

Less costly disclosure rules for SMEs.  

Final Outcome 

The regulation came into force on 4 June 2012 at the same time as it was published in the EU official journal.   

9 

 
 
 
 
 
 
 
 
 
 
 
 
 
2 

Initiatives proposed by the Commission 

The following legislative initiatives by the Commission include proposals for lighter regimes or exemptions for SMEs. The Commission will include these proposals in 
section 1 of the scoreboard once Parliament or Council have taken positions. 

Name of initiative and short explanation 

Commission  proposal  for  lighter  regime  or  exemption  / 
SME focus of legislation 

Latest development in Parliament and Council 

Public  Procurement:  Proposal  to  simplify 
and  modernise 
procurement 
procedures 

public 

•  Unbundle public tenders into 'lots' to make them smaller 

and so more accessible to SMEs; 

COM(2011)896 final. 

Data Protection - Proposal for a Regulation 
on  the  protection  of  individuals  with  regard 
to the processing of personal data and on the 
free movement of such data  

General  Data  Protection  Regulation  – 
COM(2012)11 final. 

•  Eliminate requirements for businesses to provide full 
documentation for their eligibility to compete in public 
procurement exercises, replaced by self-certification. 

•  Exemption from the requirement to employ a data-

protection officer 

•  Possibility of specific measures for SMEs in the context of 
Commission delegated acts aimed at further specifying the 
criteria for assessing whether a Data Protection Impact 
Assessment is necessary 

•  Provision for account to be taken of SME needs in 

implementing measures 

No formal step yet taken by Parliament or Council. 

 No formal step yet taken by Parliament or Council. 

10 

 
 
 
 
 
 
Name of initiative and short explanation 

Commission  proposal  for  lighter  regime  or  exemption  / 
SME focus of legislation 

Latest development in Parliament and Council 

Insurance  Mediation  -  Proposal  for  a 
Directive of the European Parliament and of 
the Council on Insurance Mediation.  

•  Three year additional transitional period for SMEs to 

prepare for the new regime. 

COM(2012)360 final. 

Car  Emissions  -  Proposal  for  a  regulation 
amending  Regulation  (EC)  No  443/2009. 
While  emissions  from  other  sectors  are 
generally falling, road transport is one of the 
few sectors where emissions have continued 
to rise. The proposal sets out how to meet the 
95  g  CO2/km  target  for  new  passenger  cars 
in 2020. 

COM(2012)393 final. 

Tachograph  -  Proposal  for  a  regulation 
amending  Council  Regulation  (EEC)  No 
3821/85  on  recording  equipment  in  road 
transport and amending Regulation (EC) No 
561/2006 of the European Parliament and the 
Council. 

COM(2011)451 final 

•  As 95% of registered insurance intermediaries in the EU 

are micro enterprises and SMEs, proportionate 
requirements have been introduced to take account of SME 
concerns and to respect the principle: "less complex 
products, less complicated rules"10. 

•  Exemption from CO2 targets for Manufacturers with less 

than 500 registrations /year 

No formal step yet taken by Parliament or Council. 

•  Additional flexibility is also given to Member States to 

grant further small volume derogations. 

No formal step yet taken by Parliament or Council. 

•  Member States may exempt vehicles under 7.5t owned by 

small craft businesses and certain "special" vehicles 
(propelled by means of natural or liquefied gas or 
electricity or used for the carriage of live animals) from 
tachograph requirements for short journeys (within a radius 
of 100 km from the base of the company). 

In its legislative resolution of 3 July 2012, the European 
Parliament proposed several amendments to Regulation 
(EC) N° 561/2006 which introduce additional sectorial 
exemptions to article 13 of this regulation. As regards 
exemptions for craftsmen, the EP proposed to waive any 
weight limitations.  

10  http://ec.europa.eu/governance/impact/ia_carried_out/docs/ia_2012/swd_2012_0191_en.pdf 

11 

 
 
 
 
                                                            
Network and information security  
The directive would reinforce cyber-security 
in the Union by ensuring a coherent 
approach between national frameworks, and 
developing the cooperation between 
competent authorities through the creation of 
a network between national authorities and 
the Commission. 
COM(2012)238 final of 7 February 2013 

Women on Boards 
This proposed Directive sets a 40% objective 
for the percentage of female members on 
non-executive boards of publically listed 
companies by 2020.   
COM(2012) 614 final of 14 November 2012 
Fluorinated Greenhouse Gases 
This proposed Regulation aims at reducing 
the use of fluorinated gases which account 
for around 2% of all EU greenhouse gas 
emissions but have a much more potent 
global warming effect by creating tradable 
quotas for their use. The gradual reduction in 
their use is to be achieved principally by 
issuing supply quotas to circa 100 large EU 
firms. 

COM (2012) 643 final of 7 November 2012 
replacing EC 842/2006  
Emissions Monitoring and Reporting 
This proposed Directive aims to better record 
the monitoring and reporting of greenhouse 
gas emissions to help bolster, Directive 
2003/87/EC which established a trading 

•  Micro-enterprises  are  exempted 

to 
competent authorities "incidents having a significant impact 
on the services they provide". 

from  notifying 

•  Micro-enterprises  are  exempted  from 

taking  specific 
measures  to  prevent  and  minimise  the  impact  of  security 
incidents  affecting  their  network  on  the  services  they 
provide. 

. 

•  SMEs  are  explicitly  excluded 

in  article  3  of 

the 

Commission Proposal. 

•  Companies that trade below 1,000 tonnes of fluorinated gas 
per annum are exempt from reporting requirements. This 
exemption will benefit predominantly SMEs.  

No formal step yet taken by Parliament or Council. 

No formal step yet taken by Parliament or Council 

No formal step yet taken by Parliament or Council 

•  Small emitters producing less than 25,000 tonnes CO2 per 

annum are allowed to produce simplified monitoring plans.  

•  Aircraft operators are also allowed to produce simplified 

monitoring plans provided they operate 243 flights or fewer 

12 

No formal step yet taken by Parliament or Council 

 
 
 
 
 
 
 
 
scheme for greenhouse gas emissions. 

over a four month period. 

Commission Regulation (EU) No 601/2012 
final of 21 June 2012 pursuant to Directive 
2003/87/EC of the European Parliament and 
of the Council 
Collective management of copyright 
The Directive sets up rules ensuring better 
governance and greater transparency of 
rights-management on behalf of right 
holders. It facilitates the multi-territorial 
licensing of the rights of authors in their 
musical works by societies representing 
them. 

COM(2012) 372 final 
Verification of emission reports and 
accreditation of verifiers 
The proposed Regulation establishes a 
simplified system of verification and 
accreditation of CO2 emissions, drawing on 
national best practices. 

Delegated act -C(2012) 4130 final 
Prospectus and Disclosure Requirements 
The proposed Regulation will enhance 
investor protection, increase efficiency in the 
prospectus regime and reduce administrative 
burdens for companies when raising capital 
in the European securities markets. 

Delegated act -C(2012) 2086 final 

•  Member States may exempt micro-enterprises which collect 
copyright dues from establishing a supervisory committee. 
They  are  exempt  from  approving  property  acquisition  and 
loan-taking  and  publishing  an  annual  report  with  audited 
accounts and financial data 

No formal step yet taken by Parliament or Council, but 
some reasoned opinions from national parliaments: 
http://www.europarl.europa.eu/committees/en/juri/notices-
to-members.html?action=1 

•  Small  emitters  and  small  aircraft  operators  which  produce 
less than 500,000 tonnes of CO2 per annum are allowed a 
larger margin of error in emission reports, thereby reducing 
their audit costs. 

•  The  Regulation 

introduces  a  proportionate  disclosure 
regime  for  SMEs  and  other  small  capitalisation  firms, 
which  simplify  the  investment  process  without  creating 
extra risk. 

In Annex II of the Commission Report 23 November 2011 - Minimizing regulatory burden for SMEs - Adapting EU regulation to the needs of micro-enterprises – the 
these  subjects.
Commission 

initiatives  for  possible  future  exemptions  or 

lighter  regimes.  The  Commission  continues 

identified  13 

to  work  on 

13 

 
 
 
 
 
 
 
 
 
 
Annex II: SME priority files in the Commission Work Programme 2013  

•  State aid Modernisation: General block exemption Regulation (800/2008) 
•  State aid modernisation in key sectors 
•  Energy Technologies and Innovation in a future European Energy Policy 
•  Reforming the internal market for industrial products 
•  Review of standardisation acquis 
•  Making business easier through a standard VAT declaration 
•  Access for regulated professions 
•  Review of Waste Policy and Legislation 
•  New Regulation on Official Controls 
•  Hygiene package legislation (revision) 
• 

Initiative (Commission Delegated Act) on the electronic processing of declarations of 
performance under the Construction Products Regulation (305/2011/EU) 

•  Commission Implementing Regulation amending Regulation (EC) No 340/2008 on 

the fees and charges payable to the European Chemicals Agency pursuant to 
Regulation (EC) No 1907/2006 (REACH) 

•  Effective Institutions for Occupational Retirement Pensions 
•  Fighting misappropriation of trade secrets  
•  Follow up to Green Paper: Towards an integrated European market for card, internet 

and mobile payments 

•  New climate & energy framework for the period up to 2030 
•  Providing long-term finance through actions to ensure the effectiveness of financial 

institutions, markets and instruments 
Initiative on E-invoicing in the field of public procurement 

• 
•  Modernisation of Public Employment Services 
•  European platform to fight undeclared work 

14 

 
 
 
Annex III:  

Results of the public consultation on the TOP10 most burdensome 
legislative acts for SMEs 

1. Introduction 

The public consultation on the TOP10 most burdensome legislative acts for SMEs ("TOP10 
public consultation") is part of the ambitious policy actions launched by the Commission in 
2011 with the objective to minimize the regulatory burden for SMEs and adapt EU regulation 
to the needs of micro-enterprises11.   
The TOP10 public consultation was an on-line questionnaire using Interactive Policy Making 
(IPM) software12.  It ran from 1 October 2012 until 21 December 2012 and was available in 
21 EU languages.  The Commission promoted the launch of the consultation widely, including 
through the Enterprise Europe Network and through regular contacts with stakeholders.  

Respondents were offered the choice to reply using one or several of the following options: 
identifying  the  areas  where  EU  regulation  is  the  most  burdensome;  choosing  from  a  list  of 
legislative  acts  the  one(s)  they  find  the  most  burdensome  or  reporting  on  other  regulatory 
requirements  which  they  find  burdensome.  Finally,  respondents  were  asked  to  give  an 
example of a piece of legislation which has been successfully revised and which is now less 
burdensome.  

The  list  of  legislative  acts  (19  Regulations,  36  Directives  and  2  Decisions)  was  compiled 
based on the information in the SME feed-back database (over 6500 cases flagged by SMEs 
through the Enterprise Europe Network 2006-2011), on the results of the TOP 10 SME panel 
(a  targeted  consultation  ran  through  the  Europe  Enterprise  Network  to  prepare  the  public 
consultation)  and  on  the  results  of  conferences  with  SME  stakeholders  organised  by  the 
Commission in Member States.  

This  report  sets  out  the  profile  of  respondents  and  summarises  the  main  results  of  the 
consultation. 

2. Profile of the respondents 

The  TOP10  public  consultation  attracted  widespread  attention  among  SMEs  and  their 
representative  organisations  with  a  total  of  1000  replies  received  by  the  deadline.  
Stakeholders and SMEs from all Member States participated in the consultation.   

Of  the  1000  respondents,  779  are  enterprises,  154  organisations  representing  the  interest  of 
enterprises and 67 other stakeholders. 

11 COM(2011)803 final. 

12 See Annex 1 

15 

 
 
 
 
 
 
 
 
 
                                                            
140  organisations  representing  SMEs'  interests  in  the  EU,  15  of  which  active  at  European 
level, and 14 in non-EU countries replied to the consultation.  

628 replies were received from SMEs based in the EU and 118 from SMEs based outside the 
EU. 

Replies were received from all 27 Member States with considerable differences in the number 
of  respondents  per  Member  States.  SMEs  from  Germany,  Belgium,  Italy,  the  UK  and 
Luxembourg participated particularly actively in the consultation. 

16 

 
 
 
 
 
 
 
 
 
   
3. Most burdensome policy areas for EU SMEs 

80% of individual EU SMEs and almost 90% of EU organisations replied to question asking 
to  identify  the  most  burdensome  policy  areas  for  EU  SMEs  (question  B.1).  The  two  tables 
below present the results received from individual SMEs and from organisations. 

17 

 
 
 
 
 
A. Replies from individual SMEs (only EU) 

CATEGORY 

POLICY AREA 

SMEs

1 
2 
3 
4 
5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 
16 
17 

18 

19 
20 
21 
22 

23 

24 
25 

26 

27 

28 

29 
30 

31 

32 

Taxation VAT 
Taxation Direct taxes (income, capital, double taxation) 
Customs Customs controls and formalities 

Environment Waste 

Product safety Labelling obligations 

Product safety

Demonstrating conformity in the absence of a harmonised 
standard 

Environment Chemicals 

Employment and 
Social Affairs

Product safety

Health & Safety at work 

Information obligations (i.e. language requirements, instructions 
for use/safety) 

Product safet Use of standards  

Employment and 
Social Affairs

Social security schemes  

Customs Classification of goods 
Business 
environment
Consumer 
protection

Public procurement 

Legal redress and settlement of disputes 

Product safety Controls / Inspections 
Product safety Conformity assessment procedures 

Transport Transport of goods 

Employment and 
Social Affairs

Organisation of working time 

Services Recognition of professional qualifications 

Product safety EU declaration of conformity 
Product safety CE marking rules 
Product safety Conformity assessment involving a conformity assessment body 

Business 
environment

Intellectual and industrial property 

Energy Renewable energy 
Services Provision of services across borders 

Consumer 
protection
Employment and 
Social Affairs
Business 
environment

Food Safety (hygiene, labelling, etc.) 

Co-ordination and transferability of social rights 

Data protection 

Product safety Traceability obligations 
Taxation Other indirect taxes 

Consumer 
protection

Safe shopping (distance selling, advertising, unfair commercial 
practices, timeshare of holiday properties, etc.) 

Energy Energy efficiency 

18 

175
134
123
122
114

113

110

109

109

105

104

102

98

96

95
94
92

89

89
87
87
82

82

79
78

75

70

70

69
69

67

67

 
 
 
 
B. Replies from organisations (only EU) 

CATEGORY 

POLICY AREA 

SMEs

1 
2 
3 

4 

5 

6 

7 
8 
9 
10 
11 

12 

13 

14 

15 

16 
17 

18 

19 
20 
21 
22 

23 

24 

25 

26 

27 
28 
29 
30 
31 
32 

Environment Waste 
Taxation VAT 
Environment Chemicals 

Food Safety (hygiene, labelling, etc.) 

Consumer 
protection
Business 
environment
Employment and 
Social Affairs
Product safety Labelling obligations 

Public procurement 

Health & Safety at work 

Energy Energy efficiency 

Customs Customs controls and formalities 
Environment Air (air quality, air pollutants, etc.) 

Services Recognition of professional qualifications 

Employment and 
Social Affairs
Consumer 
protection

Product safety

Organisation of working time 

Safe shopping (distance selling, advertising, unfair commercial 
practices, timeshare of holiday properties, etc.) 
Demonstrating conformity in the absence of a harmonised 
standard 

Business 
environment

Data protection 

Transport Transport of goods 

Services Provision of services across borders 

Employment and 
Social Affairs

Posting of workers 

Taxation Direct taxes (income, capital, double taxation) 

Product safety CE marking rules 
Product safety Traceability obligations 

Legal redress and settlement of disputes 

Transport Road transport 
Consumer 
protection
Employment and 
Social Affairs
Business 
environment
Employment and 
Social Affairs
Product safety Use of standards 

Free movement of workers 

Intellectual and industrial property 

Social security schemes 

Customs Classification of goods 

Environment Water 

Product safety Controls / Inspections 

Environment

Industrial environmental audit 

Product safety Conformity assessment procedures 

19 

50
48
46

46

44

43

35
32
31
29
28

23

23

23

23

23
21

20

19
19
19
18

17

17

16

16

14
14
13
13
12
12

 
 
 
 
 
C. Joint list of the most burdensome policy areas for SMEs 

By comparing the first 20 entries, the policy areas which are common to individual SMEs and 
organisations representing the interests of SMEs are presented in alphabetical order below: 

JOINT LIST OF THE MOST BURDENSOME POLICY AREAS FOR SMEs 

Chemicals 

Customs controls and formalities 

Direct taxes (income, capital, double taxation) 

Health and Safety at work  

Organisation of working time 

CE marking rules 

Product safety  

Demonstrating conformity in the absence of a harmonised standard 

Labelling obligations 

Public Procurement 

Recognition of professional qualifications 

Transport of goods 

VAT 

Waste 

20 

 
 
 
 
D. Replies from non-EU countries 

Almost  all  the  replies  from  non-EU  countries  are  from  Turkey.  Non-EU  individual  SMEs 
identify  the  "Customs"  category  as  the  most  burdensome  policy  area  (customs  controls  and 
formalities,  classification  of  goods,  custom  tariffs).  Otherwise,  the  list  is  rather  convergent 
with the replies of EU SMEs and with the replies received from organisations representing the 
interests  of  SMEs  outside  the  EU.  An  overview  of  non-EU  individual  SMEs  replies  to  the 
question on the most burdensome policy areas for SME is presented in Annex 2. 

4. Most burdensome EU legislative acts for EU SMEs 

Roughly 65% of the EU individual SMEs and more than 75% of the organisations based in 
the EU replied to the question asking to identify the most burdensome EU legislative acts for 
SMEs (question B.2). The two tables below present the results received from individual SMEs 
and from organisations. 

21 

 
 
 
 
 
 
 
A. Replies from individual SMEs (only EU) 

PIECE OF EU LEGISLATION 
Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) -Regulation 
(EC) No 1907/2006 
Refund of value added tax to taxable persons not established in the Member State of refund 
but established in another Member State – Council Directive 2008/9/EC 

1 

2 

3  Common system of value added tax – Council Directive 2006/112/EC 
4  General product safety – Directive 2001/95/EC 
5  Working time directive – Directive 2003/88 

6 

Measures to encourage improvements in the safety and health of workers at work – Council 
Directive 89/391/EEC 

7  Recognition of professional qualifications – Directive 2005/36/EC 
8  Packaging and packaging waste - Directive 94/62/EC 

9 

Procedures for the award of public works contracts, public supply contracts and public 
service contracts - Directive 2004/18/EC 

10  Modernised Customs Code - Regulation (EC) No 450/2008 

11 

12 

Statistics relating to the trading of goods between Member States - Regulation (EC) No 
638/2004 
Recording equipment in road transport for driving and rest periods – Council Regulation 
(EEC) No 3821/85 

13  Safety of toys - Directive 2009/48/EC 
14  Waste framework directive –Directive 2008/98- and List of waste –Decision 2000/532/EC- 
15  Shipments of waste – Regulation (EC) No 1013/2006 
16  Unfair business-to-consumer commercial practices - Directive 2005/29/EC 
17  Temporary agency work - Directive 2008/104/EC 

18 

Statistical thresholds for trade statistics between Member States - Regulation (EC) No 
1901/2000 

19  Posting of workers in the framework of the provision of services – Directive 96/71/EC 
20  Data protection - Directive 95/46/EC 
21  Misleading and comparative advertising - Directive 2006/114/EC 
22  Waste electrical and electronic equipment (WEEE) – Directive 2012/19/EU 
23  Machinery - Directive 2006/42/EC amending Directive 95/16/EC (recast) 
24  European order for payment procedure - Regulation (EC) No 1896/2006 
25  Pharmaceuticals - Directive 2001/83/EC 
26  Social legislation relating to road transport – Regulation (EC) No 561/2006 
27  General arrangements for excise duty - Council Directive 2008/118/EC 

28 

29 

30 

31 

Implementing the revised Framework Agreement on parental leave concluded by 
BUSINESSEUROPE, UEAPME, CEEP and ETUC - Council Directive 2010/18/EU 
Restriction of the use of certain hazardous substances in electrical and electronic equipment 
(RoHS) - Directive 2011/65/EC 
Materials and articles intended to come into contact with food - Regulation (EC) No 
1935/2004 
Minimum health and safety requirements regarding the exposure of workers to the risks 
arising from physical agents (vibration) - Directive 2002/44/EC 

32  Services in the internal market – Directive 2006/123/EC 
33  Framework for the taxation of energy products and electricity - Directive 2003/96/EC 
34  Food hygiene – Regulations (EC) No 852/2004 and 853/2004 

35 

Certain aspects of the sale of consumer goods and associated guarantees - Directive 
1999/44/EC 

Tot 

143

91

84
80
75

66

63
59

58

56

52

50

48
48
48
46
44

44

43
41
40
37
36
36
35
35
35

34

32

32

31

30
30
29

29

22 

 
 
 
B. Replies from organisations (only EU) 

PIECE OF EU LEGISLATION  

Tot 

EU
13 

1 

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) -Regulation 
(EC) No 1907/2006 

2  Common system of value added tax – Council Directive 2006/112/EC 

3 

4 

Measures to encourage improvements in the safety and health of workers at work – Council 
Directive 89/391/EEC  
Procedures for the award of public works contracts, public supply contracts and public service 
contracts - Directive 2004/18/EC 

5  Waste framework directive –Directive 2008/98- and List of waste –Decision 2000/532/EC- 
6  Shipments of waste – Regulation (EC) No 1013/2006 
7  Working time directive – Directive 2003/88 
8  Posting of workers in the framework of the provision of services – Directive 96/71/EC 
9  Food hygiene – Regulations (EC) No 852/2004 and 853/2004 
10  Provision of food information to consumers – Regulation (EU) No 1169/2011 
11  Services in the internal market – Directive 2006/123/EC 

12 

Recording equipment in road transport for driving and rest periods – Council Regulation (EEC) 
No 3821/85 

13  Social legislation relating to road transport – Regulation (EC) No 561/2006 
14  Waste electrical and electronic equipment (WEEE) – Directive 2012/19/EU 
15  Recognition of professional qualifications – Directive 2005/36/EC 
16  Data protection - Directive 95/46/EC 

17 

Refund of value added tax to taxable persons not established in the Member State of refund but 
established in another Member State – Council Directive 2008/9/EC 

18  Temporary agency work - Directive 2008/104/EC 
19  Construction products - Regulation (EU) No 305/2011 
20  General product safety – Directive 2001/95/EC 

21 

Procurement procedures of entities operating in the water, energy, transport and postal services 
sectors - Directive 2004/17/EC 

22  Modernised Customs Code - Regulation (EC) No 450/2008 
23  Packaging and packaging waste - Directive 94/62/EC 

24 

Statistics relating to the trading of goods between Member States - Regulation (EC) No 
638/2004 

25  Making available on the market and use of biocidal products - Regulation (EU) No 528/2012 
26  Unfair business-to-consumer commercial practices - Directive 2005/29/EC 

27 

Minimum health and safety requirements regarding the exposure of workers to the risks arising 
from physical agents (vibration) - Directive 2002/44/EC 

28  Materials and articles intended to come into contact with food - Regulation (EC) No 1935/2004 

29 

30 

31 

32 

Statistical thresholds for trade statistics between Member States - Regulation (EC) No 
1901/2000 
Approximation of the laws of the Member States relating to food supplements - Directive 
2002/46/EC 
Protection of workers from the risks related to exposure to carcinogens or mutagens at work - 
Directive 2004/37/EC 
Restriction of the use of certain hazardous substances in electrical and electronic equipment 
(RoHS) - Directive 2011/65/EC 

50

39

32

32

29
28
25
24
24
23
21

21

20
19
19
18

17

16
16
14

14

13
13

13

13
12

11

11

10

9

9

9

7

7

6

5

6
3
6
5
3
4
6

4

2
4
2
3

1

3
2
3

0

4
2

2

1
3

2

0

0

1

1

0

13 of which from the European level 

23 

 
 
 
                                                            
C. Joint list of most the burdensome EU legislative acts for SMEs  

By comparing the first 20 entries, the pieces of legislation which are common to individual 
EU SMEs and organisations representing the interests of SMEs are presented in alphabetical 
order below: 

JOINT LIST OF THE MOST BURDENSOME EU LEGISLATIVE ACTS FOR 
SMEs 

Common system of value added tax - Council Directive 2006/112/EC 

Data protection - Directive 95/46/EC 

General product safety – Directive 2001/95/EC 

Measures to encourage improvements in the safety and health of workers at work - 
Council Directive 89/391/EEC 

Posting of workers in the framework of the provision of services - Directive 96/71/EC 

Procedures for the award of public works contracts, public supply contracts and public 
service contracts - Directive 2004/18/EC 

Recognition of professional qualifications - Directive 2005/36/EC 

Recording equipment in road transport for driving and rest periods - Council 
Regulation (EEC) No 3821/85 

Refund of value added tax to taxable persons not established in the Member State of 
refund but established in another Member State - Council Directive 2008/9/EC 

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) - 
Regulation (EC) No 1907/2006 

Shipments of waste - Regulation (EC) No 1013/2006 

Temporary agency work - Directive 2008/104/EC 

Waste framework directive and List of waste - Directive 2008/98 and Decision 
2000/532/EC 

Working time directive - Directive 2003/88 

24 

 
 
 
 
D. Replies from non-EU countries 

Only  26%  of  non-EU  SMEs  replied  to  question  on  the  most  burdensome  pieces  of  EU 
legislation for SMEs, compared to 86% who identified the most burdensome policy areas for 
them. Because of the low number of replies, it is not possible to provide a meaningful ranking 
of the replies.   

5. Other regulatory requirements identified by respondents as being 
burdensome for SMEs 

45% of EU SMEs and more than 50% of organisations based in the EU replied to the question 
asking  to  identify  other  regulatory  requirements  which  are  burdensome  for  SMEs  (question 
B.3). 

Both EU organisations and SMEs pointed to the fact that other pieces of legislation than the 
listed  ones  should  be  added  to  the  categories  "Consumer  protection",  "Environment", 
"Employment and Social Affairs" and "Customs".   

Indeed, a total of more than 80 additional pieces of legislation are brought to the attention of 
the European Commission through the comments provided in the open fields.  

Non-EU  organisations  and  SMEs  drew  attention  specifically  to  the  burdensome  procedures 
for obtaining a business visa, which deter non-EU SMEs from being more active in the EU 
Single Market.  

6. Successful revision of EU legislation to the benefit of SMEs 

82  stakeholders  provided  examples  of  revision  of  EU  legislative  acts  which  benefit  SMEs, 
whereas 528 declared not to be aware of any such examples and 385 did not know about the 
process of legislative revision at the European level. 
The most quoted examples of the revision of EU law expected to have positive effects on the 
SMEs are the Accounting Directive14 and the Late Payment Directive15. Other examples, less 
frequently  evoked  by  stakeholders,  concern  revised  pieces  of  sectoral  legislation,  which  are 
considered to be "SMEs-friendly" such as the Directive on the definition of nominal quantities 
for  pre-packaged  products  in  the  Single  Market16  and  the  Directive  on  reporting  and 

14 Directive 2012/6/EU of the European Parliament and of the Council of 14 March 2012 amending Council 
Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities 

15 Directive 2011/7/EU of the European Parliament and of the Council of 16 February 2011 on combating late 
payment in commercial transactions 

16 Directive 2007/45/EC Of the European Parliament and of the Council of 5 September 2007 laying down rules 
on nominal quantities for prepacked products, repealing Council Directives 75/106/EEC and 80/232/EEC, and 
amending Council Directive 76/211/EEC 

25 

 
 
 
 
 
                                                            
documentation  required  for  mergers  and  divisions  of  companies17.  Stakeholders  provided 
several  other  examples  of  parts  of  sectoral  EU  legislation  which  have  been  revised  with  a 
positive impact on SMEs, in particular on micro-enterprises.  

7. Conclusions 

The  TOP10  public  consultation  provided  a  channel  to  SMEs  and  their  representative 
organisations to express views and ideas on the sources of legislative burden based on a non-
exhaustive list identified during the preparatory phase. In addition, stakeholders were asked to 
identify any other policy area or piece of legislation which they felt particularly burdensome. 
This  approach  was  generally  welcomed  by  respondents.  However,  several  of  them 
acknowledged  the  difficulty  in  identifying  the  source  of  regulatory  burden  (e.g.  EU  or 
national legislation).  The results highlight 11 burdensome policy areas and 14 pieces of EU 
legislation,  with  overlap  between  the  two.  Some  of  pieces  of  legislation  identified  as 
burdensome  are  being  reviewed  to  be  more  SME-friendly  (e.g.  REACH).  The  Commission 
will use the results of the consultation in the work being done under the EU Regulatory fitness 
initiative (REFIT).  

17 Directive 2009/109/EC of the European Parliament and of the Council of 16 September 2009 amending 
Council Directives 77/91/EEC, 78/855/EEC and 82/891/EEC, and Directive 2005/56/EC as regards reporting 
and documentation requirements in the case of mergers and divisions 

26 

 
 
 
                                                            
ANNEX 1: Public consultation questionnaire 

Which are the TOP10 most burdensome legislative acts for SMEs? 

Subject  

Regulation is a necessary part of modern business life. Regulation brings benefits - It protects 
consumers, workers and the environment.  It can also entail costs for businesses and particularly 
for small and medium-sized enterprises (SMEs) that play a key role for growth and job creation in 
Europe. 

Therefore, the European Commission has introduced the ;Think Small First; principle in policy-
making: rules and policies should take into account the fact that the overwhelming majority of 
European enterprises are SMEs. 

Cutting red tape is a top priority in the EU. At President Barroso's initiative, the European 
Commission is taking action to minimise the regulatory burden for SMEs, in particular for micro 
enterprises, and to better involve SMEs in law-making and in evaluating the progress made in 
reducing administrative burden[1]. As part of these measures, the Commission is screening EU 
legislation in force in order to identify those legislative acts where there is scope for further 
reducing the burden for SMEs, and in particular for micro businesses. If you are an SME or an 
organisation representing the interests of SMEs, you can help us in this task. The Commission has 
already organised a EU-wide consultation through the European Enterprise Network and is holding 
conferences to consult small businesses in Member States. We need your knowledge and your 
experience to identify the TOP 10 pieces EU legislation which you find most burdensome, in 
order to take action to reduce that burden. 

[1] COM 2011 803 final "Minimising regulatory burden for SMEs; Adapting EU regulation to the 
needs of micro-enterprises" 

A. Your profile 

A.1 Please indicate if you are replying on behalf of..  
(ID: ID379491328261124212) 

an enterprise 

an organisation representing the interests of enterprises

other 

Please indicate the size of the enterprise:  
(ID: ID374248143351623512) 

Self-employed 

27 

 
 
 
 
 
 
 
 
  
  
 
   
 
 
 
 
Micro enterprise (1-9 employees) 

Small enterprise (10-49 employees) 

Medium enterprise (50-249 employees)

Other 

A.2 Please indicate your email address:  

A.3 You are based in the following country:  

A.4 If your enterprise or organisation is registered in the European Commission Interest 
Representative Register, please indicate the identification number:  

B. Choose how to reply using one or several of the following 
options 

B.1 Do you want to indicate the areas where EU regulation is the most burdensome?  

Yes 

No 

B.2  Do you want to indicate which pieces of EU legislation are the most burdensome?  

Yes 

No 

B.3 Do you want to explain what regulatory requirements you find the most burdensome?  

Yes 

No 

B.1 Please indicate the areas where EU regulation is the most 
burdensome (MAX 10!) 

Consumer protection  
(ID: ID374576649281023612) 

28 

 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
   
   
Safe shopping (distance selling, advertising, unfair commercial practices, timeshare of 

holiday properties, etc.) 

Electronic commerce 

Legal redress and settlement of disputes 

Food Safety (hygiene, labelling, etc.) 

Animal and plant health 

Other 

Customs  

Customs controls and formalities 

Classification of goods 

Custom tariffs 

Other 

Employment and Social Affairs  

Co-ordination and transferability of social rights

Health & Safety at work 

Organisation of working time 

Social security schemes 

Free movement of workers 

Posting of workers 

Other 

Energy  

Energy supply 

Energy efficiency 

Renewable energy

29 

 
 
 
 
 
 
 
 
 
 
 
 
 
Other 

Environment  

Tackling climate change 

Air (air quality, air pollutants, etc.)

Biotechnology (GMOs) 

Nature and biodiversity 

Chemicals 

Industrial environmental audit 

Eco-labelling 

Noise 

Waste 

Water 

Other 

Product safety  

Use of standards 

Demonstrating conformity in the absence of a harmonised standard 

Conformity assessment procedures 

Conformity assessment involving a conformity assessment body 

EU declaration of conformity 

CE marking rules 

Information obligations (i.e. language requirements, instructions for use/safety) 

Labelling obligations 

Traceability obligations 

Controls / Inspections 

30 

 
 
 
 
 
 
 
 
 
 
 
 
Other 

Services  

Provision of services across borders 

Recognition of professional qualifications

Other 

Business environment  

Public procurement 

Company law 

Intellectual and industrial property

Data protection 

Other 

Statistics  

Please specify: 

please specify  

Taxation  

VAT 

Excise duties 

Other indirect taxes 

Direct taxes (income, capital, double taxation)

Other 

Transport  

Transport of goods 

Transport of passengers 

31 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Road transport 

Maritime / Inland waterway transport

Combined transport 

Other modes of transport 

Here you can add "other" specific areas of EU legislation 

B.2 Please select the specific piece/s of EU legislation which are 
the most burdensome (MAX 10!!) 

Consumer protection  

General product safety - Directive 2001/95/EC 

Food hygiene - Regulations (EC) No 852/2004 and 853/2004 

Materials and articles intended to come into contact with food - Regulation (EC) No 

1935/2004 

Provision of food information to consumers - Regulation (EU) No 1169/2011 

Approximation of the laws of the Member States relating to food supplements - Directive 

2002/46/EC 

Laying hen cages and protection of pigs sow stalls - Directives 1999/74/EC and 2008/120/EC

Marketing standards for eggs - Regulation (EC) No 589/2008 

Certain aspects of the sale of consumer goods and associated guarantees - Directive 

1999/44/EC 

Unfair business-to-consumer commercial practices - Directive 2005/29/EC 

Misleading and comparative advertising - Directive 2006/114/EC 

Pharmaceuticals - Directive 2001/83/EC 

Traditional herbal products - Directive 2001/83/EU 

Other 

32 

 
 
 
 
 
  
 
 
 
   
   
 
 
 
 
Customs  

Modernised Customs Code - Regulation (EC) No 450/2008

Other 

Employment and Social Affairs  

Measures to encourage improvements in the safety and health of workers at work - Council 

Directive 89/391/EEC 

Minimum health and safety requirements regarding the exposure of workers to the risks 

arising from physical agents (vibration) - Directive 2002/44/EC 

Protection of workers from the risks related to exposure to carcinogens or mutagens at 

work - Directive 2004/37/EC 

Posting of workers in the framework of the provision of services - Directive 96/71/EC 

Working time directive - Directive 2003/88 

Temporary agency work - Directive 2008/104/EC 

Implementing the revised Framework Agreement on parental leave concluded by 

BUSINESSEUROPE, UEAPME, CEEP and ETUC - Council Directive 2010/18/EU 

Other 

Environment  

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) -Regulation 

(EC) No 1907/2006 

Shipments of waste - Regulation (EC) No 1013/2006 

Waste framework directive -Directive 2008/98- and List of waste -Decision 2000/532/EC- 

Packaging and packaging waste - Directive 94/62/EC 

Restriction of the use of certain hazardous substances in electrical and electronic 

equipment (RoHS) - Directive 2011/65/EC 

Waste electrical and electronic equipment (WEEE) - Directive 2012/19/EC 

Rules for harmonised free allocation of emission allowances - Decision 2011/278 

Fluorinated greenhouse gases - Regulation (EC) No 842/2006 

33 

 
 
 
 
 
 
 
 
 
 
 
 
Habitat directive - Directive 92/43/EC 

Making available on the market and use of biocidal products - Regulation (EU) No 528/2012 

Illegal timber - Regulation (EU) No 995/2010 

Other 

Sectoral product safety legislation  

Medical devices - Council Directive 93/42/EEC 

Machinery - Directive 2006/42/EC amending Directive 95/16/EC (recast) 

Electrical equipment designed for use within certain voltage limits - Directive 2006/95/EC 

(Help:  (revision proposed with Com/2011/0763 final) )  

Safety of toys - Directive 2009/48/EC 

Gas Appliances - Directive 2009/142/EC 

Cosmetic products - Regulation (EC) No 1223/2009 

Construction products - Regulation (EU) No 305/2011 

Other 

Services  

Services in the internal market - Directive 2006/123/EC 

Recognition of professional qualifications - Directive 2005/36/EC (Help: (revision proposed 

with Com(2011)0883) )  

Other 

Business environment  

Procurement procedures of entities operating in the water, energy, transport and postal 
services sectors - Directive 2004/17/EC (Help: (revision proposed with Com(2011)0895 final) )  

Procedures for the award of public works contracts, public supply contracts and public 
service contracts - Directive 2004/18/EC (Help: (revision proposed with Com(2011)0896 final) ) 

European order for payment procedure - Regulation (EC) No 1896/2006 

Data protection - Directive 95/46/EC (Help: (revision proposed with Com(2012)11 final) )  

Anti-dumping duty on the import of plastic bags - Regulation (EC) 1425/2006 

34 

 
 
 
 
 
 
 
 
 
 
 
Other 

Statistics  

Statistical thresholds for trade statistics between Member States - Regulation (EC) No 

1901/2000 

Statistics relating to the trading of goods between Member States - Regulation (EC) No 

638/2004 

Other 

Taxation  

Common system of value added tax - Council Directive 2006/112/EC 

Refund of value added tax to taxable persons not established in the Member State of refund 

but established in another Member State - Council Directive 2008/9/EC 

General arrangements for excise duty - Council Directive 2008/118/EC 

Framework for the taxation of energy products and electricity - Directive 2003/96/EC 

Other 

Transport  

Recording equipment in road transport - Council Regulation (EEC) No 3821/85 (Help: 

(revision proposed with Com/2011/0451) )  

Social legislation relating to road transport - Regulation (EC) No 561/2006 (Help: (revision 

proposed with Com/2011/0451) )  

Safety rules and standards for passenger ships - Directive 2009/45/EC 

Other 

Here you can add "other" pieces of EU legislation 

B.3 If there are other regulatory requirements you find 
burdensome 

Please describe them here:  

35 

 
 
 
 
 
 
 
 
 
 
 
 
  
 
   
 
C. Successful revisions of EU legislation 

C.1 Can you give an example of a piece of legislation which has been successfully revised and 
which is now less burdensome?  

Yes 

Do not know 

No 

Please specify:  

36 

 
 
 
  
   
 
 
 
ANNEX 2: Non-EU replies 

What are the most burdensome policy areas for SME? 

Replies from SMEs (non-EU) 

CATEGORY 

POLICY AREA 

Customs  Customs controls and formalities 

Transport  Transport of goods 

Product safety  Use of standards 
Product safety  Controls / Inspections 

Environment  Chemicals 

Customs  Classification of goods 

Product safety  Labelling obligations 
Customs  Custom tariffs 

Product safety  CE marking rules 

Environment  Eco-labelling 

Taxation  Direct taxes (income, capital, double taxation) 

Employment and 
Social Affairs 

Product safety 

Consumer 
protection 

Free movement of workers 

Information obligations (i.e. language requirements, 
instructions for use/safety) 

Food Safety (hygiene, labelling, etc.) 

Taxation  Other indirect taxes 
Services  Provision of services across borders 
Energy  Energy efficiency 
Services  Recognition of professional qualifications 
Industrial environmental audit 

Environment 

Taxation  VAT 

Employment and 
Social Affairs 
Consumer 
protection 

Health & Safety at work 

Legal redress and settlement of disputes 

1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 

12 

13 

14 
15 
16 
17 
18 
19 
20 

20 

20 

SMEs
61
55
50
41
35
35
32
31
28
26
25

25

24

24

24
24
24
22
21
20

20

20

37