NIS2 Implementing Regulation

(6) Certain technical and methodological requirements set out in the Annex to this Regulation should be applied by the relevant entities where appropriate, where applicable, or to the extent feasible. Where a relevant entity considers it not appropriate, not applicable or not feasible for the relevant entity to apply certain technical and methodological requirements as provided for in the Annex to this Regulation, the relevant entity should in a comprehensible manner document its reasoning to that effect. National competent authorities may, when exercising supervision, take into account the appropriate time required for the relevant entities to implement the technical and the methodological requirements of the cybersecurity risk-management measures.