In general, according to Recital 13, micro, small and medium-sized enterprises must still comply with the GDPR. But GDPR makes it easier for these SMEs to apply some GDPR requirements, including record-keeping. Regulators are “encouraged to take account of specific needs of micro, small and medium-sized enterprises in the application of this Regulation.” The GDPR exempts or relaxes rules (applies “derogation”) for some micro, small, and medium-sized enterprises engaged in economic commerce. These SMEs have fewer than a stated number of employees combined with an “annual turnover” (sales) ceiling and/or an annual balance sheet total ceiling in euros.