The regulation refers to Accounting Directive 2013/34/EU: a small enterprise does not exceed 2 of the following 3 thresholds: 50 employees, €10 million net turnover and €5 million balance sheet total; a micro-enterprise, 10 employees, €900,000 and €450,000. These thresholds were increased by Delegated Directive (EU) 2023/2775.
Read the source article: EUDR: who is affected by the deforestation regulation?