NIS2 Implementing Regulation

(31) Pursuant to Article 23(4) of NIS2 Directive (Network and Information Security), relevant entities should be required to notify significant incidents within the deadlines set by that provision. Those notification deadlines are running from the moment the entity becomes aware of such significant incidents. The relevant entity is therefore required to report incidents that, based on its initial assessment, could cause severe operational disruption of the services or financial loss for that entity or affect other natural or legal persons by causing considerable material or non-material damage. Therefore, when a relevant entity has detected a suspicious event, or after a potential incident has been brought to its attention by a third party, such as an individual, a customer, an entity, an authority, a media organisation, or another source, the relevant entity should assess in a timely manner the suspicious event to determine whether it constitutes an incident and, if so, determine its nature and severity. The relevant entity is therefore to be regarded as having become ‘aware’ of the significant incident when, after such initial assessment, that entity has a reasonable degree of certainty that a significant incident has occurred.