3.

Ratio of the net costs of compliance with accessibility requirements to the net turnover of the economic operator. Elements to use to assess the net costs of compliance with accessibility requirements: criteria related to one-off organisational costs to take into account in the assessment: costs related to additional human resources with accessibility expertise; costs related to training human resources and acquiring competences on accessibility; costs of development of a new process for including accessibility in the product development or service provision; costs related to development of guidance material on accessibility; one off costs of understanding the legislation on accessibility; criteria related to on-going production and development costs to take into account in the assessment: costs related to the design of the accessibility features of the product or service; costs incurred in the manufacturing processes; costs related to testing the product or service for accessibility; costs related to establishing documentation.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-29 · Text as adopted (Official Journal); later amendments are not incorporated in this text.