Reference · EU AI Act

The EU AI Act for development teams

What the law asks of the people writing the code.

Every factual claim below is numbered and points to a source at the foot of the page. This is technical guidance, not legal advice.

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Timeline

What applies right now

The transparency rules have been in force since 2 August 2026. The high-risk rules were deferred three weeks before that.

The Digital Omnibus, Regulation (EU) 2026/1744, was published in the Official Journal on 24 July 2026 and entered into force on 27 July with no transition period. It deferred the high-risk requirements, softened the AI literacy obligation, and added a new legal basis for testing models for bias. Article 50 was left untouched.2,3,14

That means most Danish-language material on the AI Act written before August 2026 now states the wrong dates for high-risk requirements. That includes Digitaliseringsstyrelsen's own FAQ, which at the time of writing still says the high-risk rules apply from 2 August 2026, or 2 August 2027 for products under EU harmonisation law. Both dates have been superseded.8

AI Act dates after the Digital Omnibus
DateWhatStatus
2 February 2025Prohibited AI practices (Article 5). Eight categories, including social scoring and emotion recognition in the workplace.1In force
2 August 2025Obligations for general-purpose AI models (Article 53), penalties and governance. The European Commission's AI Office supervises these, not a national authority.1In force
27 July 2026The Digital Omnibus, Regulation (EU) 2026/1744, enters into force with no transition period and changes the timetable.2In force
2 August 2026Transparency obligations (Article 50). Disclosure of AI interaction, marking of synthetic output, deepfakes, and AI-written text of public interest. Not deferred.4In force
2 December 2026Deadline for machine-readable marking (Article 50(2)) for systems already placed on the market before 2 August 2026. The transitional period is four months.7Upcoming
2 December 2026New Article 5 prohibitions on AI systems generating child sexual abuse material, or intimate material depicting an identifiable person without consent.2Upcoming
2 February 2027Transparency Code of Practice: providers who have signed up must have an interoperable detection solution in place.5Upcoming
2 August 2027At least one national regulatory sandbox must be operational in each member state, under Article 57(1). Deferred by one year.2Upcoming
2 December 2027Requirements for standalone high-risk systems (Annex III). Deferred from 2 August 2026.2Deferred
2 August 2028Requirements for high-risk AI embedded in products under product safety law (Annex I). Deferred from 2 August 2027.2Deferred

The AI literacy obligation already applies

Article 4 requires you to support your staff in using AI responsibly. The Digital Omnibus softened the wording, but the duty stands. Our workshops run on your own codebase and your own backlog, so the competence is real rather than a certificate.

See our AI workshops

In force since

2 Aug 2026

Article 50: disclosure of AI interaction and machine-readable marking of synthetic output.

Deferred to

2 Dec 2027

High-risk requirements for Annex III systems. Was 2 August 2026 before the Digital Omnibus.

Maximum penalty

EUR 35m

Or 7% of global annual turnover, whichever is higher.

Roles

Are you a provider or a deployer?

This question decides everything else. Digitaliseringsstyrelsen notes that its guidance on telling the roles apart is still being drafted.8

A provider develops an AI system, or has one developed, and places it on the market under its own name or trademark. A deployer uses a system under its own authority. The role decides who carries the documentation, the marking, and the liability.

The practical consequence catches almost every software company: if you use a third-party model such as GPT or Claude to build your own product, you are the provider of that product. Not the deployer. Dansk Industri puts it just as bluntly. This is not a grey area, and it is where most companies get it wrong.10,7

Three things make you a provider

You put your own name on it

Embed a third-party system in your product and sell it under your own name or trademark, and you are its provider. White-labelling counts.

You change the intended purpose

Take a general-purpose model and put it into a context the original supplier neither designed nor documented it for, and the responsibility moves to you.

You make a substantial modification

A change to the system's parameters, weights, or data foundation large enough to change its risk profile or affect its compliance.

Where the line for a substantial modification sits technically has not been settled. But it can be reasoned about. A RAG architecture, where the model receives context in the prompt from a vector database, does not touch the weights: the system is the same, it just sees more. Fine-tuning or LoRA on your own data changes the model's parameters and therefore its output distribution. The first argues you are still a deployer. The second argues strongly that you have become the provider of a new system. We know of no Danish decision that has tested the line.

Not sure which role you are in?

It is rarely a purely legal question. It depends on how the system is built, what has been changed, and whose name is on the product. An AI Readiness Assessment maps your systems and says concretely where you stand and what it requires.

See our assessment
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Transparency · in force

Article 50 in code

This is live law today. Four duties, and they land on different layers of the stack.4,7

If the system interacts directly with people, they must be told at the latest at first interaction, unless it is obvious from the context. A static declaration at the start of the session is enough; it does not have to repeat on every reply. The duty does not apply to AI running in the background with no user interaction, such as translation, spellcheck, or network optimisation.

If your system generates synthetic audio, image, video, or text, the output has to be marked in a machine-readable format so it can be detected as AI-generated. The Transparency Code of Practice, published by the Commission on 10 June 2026, says it outright: no single marking technique can on its own meet the four requirements in Article 50(2), so signatory providers must apply at least two layers of machine-readable marking to their output. One exception catches a lot of teams: free-form text cannot carry metadata, so there a single layer is enough. The Code names no particular standard. Our assessment, not the Code's, is that C2PA (Content Credentials) is the strongest candidate for the metadata layer. And standardisation is not finished: as of August 2026, ISO 22144 is still a committee draft, so there is no adopted ISO standard to write into a specification yet. Signing up is voluntary, but it is the easiest way to show you meet the requirement, and it commits you to an interoperable detection solution by 2 February 2027.5,6,11

If you generate or manipulate image, audio, or video content resembling real people, places, or events that would appear authentic, it has to be visibly labelled at first exposure. The labelling has to meet accessibility requirements so it also reaches users on assistive technology.

If you publish AI-generated text to inform the public on matters of public interest, that has to be disclosed. The exemption is real: where a human has exercised substantial editorial control and takes responsibility for the content, the duty falls away.

The editorial control exemption is worth building in rather than remembering. A boolean field on the content, set by whoever approves it, read by the frontend when deciding whether to render the label. Then the decision lives in data instead of in a workflow somebody has to remember.

One practical trap: C2PA metadata does not survive routine media processing. If your backend compresses the image, changes the colour profile, or your CDN converts it to WebP along the way, the signature is usually stripped, with no error and no log. Audit the whole path from generation to delivery, not just the generation.

We have built this into software already running

The agent inside PDC StaffPlan runs for more than 10,000 users across seven products. Disclosure, logging, and human approval live in the product itself, not in a layer on top of it.

Read the case

Risk classification

Is your system high-risk?

Probably not. The exemption in Article 6(3) is broader than is usually reported.

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Annex III sets out the areas: recruitment and worker management, access to education and exam assessment, credit scoring, risk assessment and pricing in life and health insurance, critical infrastructure, law enforcement, migration, and access to public benefits. Annex I covers AI embedded in products that are already regulated, such as machinery and medical devices.

But it is a widespread misreading that any contact with one of these areas makes a system high-risk. A system is exempt if it performs only a narrow procedural task, improves the result of a human activity already carried out, detects patterns and flags deviations without replacing human judgement, or performs purely preparatory work.1,13

Exempt, even though the area is covered

  • OCR turning unstructured PDF invoices into structured JSON. A narrow procedural task.
  • Classifying incoming employee enquiries into fixed categories, without assessing the person behind them.
  • Duplicate detection across tens of thousands of job applications, without assessing their quality.

There is one absolute limit. If the system profiles natural persons, it is always high-risk, and the exemption falls away no matter how narrow the task is.

That gives you an architectural strategy worth knowing. Keep the agent on preparatory and procedural work, and let deterministic code or a human make the decision itself. The boundary between the two has to sit somewhere you can point at in the code, not in a description of the system.

One more thing if you rely on the exemption: the system still has to be registered in the EU database under Article 49(2). The Digital Omnibus simplified what that registration must contain, but did not remove it. And the Article 6(3) assessment itself has to be documented before the system is placed on the market. National authorities can ask to see it.2

And if you do fall inside: the deferral to December 2027 is time to build, not time to wait. Logging, data lineage, and documentation are cheap to build in from the start and expensive to bolt onto a system already running.

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Articles 9-15

What you have to build before December 2027

Articles 9 to 15 are effectively a technical specification. Here they are, translated into deliverables.

DeliverableA threat model that runs in CI

The requirement is an iterative risk management system across the whole lifecycle. In practice, that is threat modelling extended to machine learning: automated test suites in the pipeline running against adversarial input, data drift, and edge cases, measuring how the model degrades rather than only when it is right.

DeliverableProvenance for every training data point

Training, validation, and test data must be relevant, representative, and as far as possible free of errors. That requires real data lineage rather than a description of it: dataset versioning, bias scanning in the preparation pipeline, and a snapshot or detailed metadata retained for audit.

DeliverableDocumentation as code, versioned with the system

Architecture, design choices, model selection, validation logic, test metrics, and the system's limits, meaning what it cannot or should not be used for. Keep the documentation in the repository next to the code and it will not drift from production. Keep it on a shared drive and it will.

DeliverableImmutable, structured logs kept at least six months

The system has to record events automatically during operation. Concretely: one structured event per AI decision, with input, output, timestamp, model version, warnings, and the identity of whoever exercised oversight. Deployers must keep them for at least six months. Logs that can be edited afterwards prove nothing, so they have to be written to storage that cannot be overwritten.

DeliverableA stop button that actually stops something

The system must be effectively supervisable by whoever operates it. That rules out opaque solutions: confidence and limitations have to surface in the interface. And the architecture has to support pausing the work, typically asynchronously with a status flag, where the process only continues once a named person releases it.

DeliverableA fallback for when the model fails

Protection against prompt injection, data poisoning, and model evasion, and redundancy for when the model fails. If it returns something unparseable or blows the latency budget, the system has to fall back to a deterministic rule set or degrade in a controlled way. A system that simply waits on the model is not robust.

This is engineering work, not paperwork

Immutable logging, data lineage, human oversight, and fallback are things that have to be built. We build them into systems that are already in production, without stopping them while we work.

See how we work

Data protection

The overlap with GDPR

The two regimes stack. The AI Act regulates the system; GDPR regulates the personal data inside it.

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For a processor, the architectural consequence is clear enough. Most processor agreements explicitly forbid the supplier from training on customer data, which makes RAG the safe choice over fine-tuning: customer data stays in isolated vector indexes, and only the necessary slice travels as temporary context. Personal data does not end up embedded in the model's weights, and the right to erasure remains possible to honour.

On the assessment side, there are two impact analyses. A DPIA under GDPR Article 35, where processing is likely to result in high risk, and a FRIA under AI Act Article 27, which deployers of high-risk systems must carry out when they are public authorities or provide public services. The legislator has accepted that these can be combined: risk matrices and logging requirements from the DPIA can be reused, provided the AI Act's own focus areas are included.

The Digital Omnibus resolved a genuine contradiction here. How do you test for bias on gender or ethnicity when GDPR in principle forbids processing exactly those attributes? The new Article 4a provides a legal basis for doing so where it is strictly necessary to detect and correct bias, and where synthetic or anonymised data cannot achieve it. The conditions are technical: limits on re-use, state-of-the-art security measures, and deletion once the bias is corrected. Architecturally, that means isolated test datasets with their own access control and automatic deletion, not an extra column in the production database.12,13

Read our full AI FAQ
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Supervision

Who supervises this in Denmark

Partly settled. That is the real situation, not an excuse.

Digitaliseringsstyrelsen is the national coordinating supervisory authority and central contact point, reachable at aia@digst.dk. Supervision of the prohibited AI practices in Article 5 is shared between Digitaliseringsstyrelsen, Datatilsynet, and Domstolsstyrelsen.9

Supervision of high-risk systems and of the Article 50 transparency obligations, by contrast, has not yet been assigned. Digitaliseringsstyrelsen says so in its own FAQ. Denmark is heading for a sector-based model where existing authorities supervise within their own domains, but the allocation awaits the supplementary act to the AI Act.8

General-purpose AI models are outside national supervision. The European Commission's AI Office supervises those directly, and that extends to systems built on a general-purpose model where the model and the system come from the same provider. Law enforcement, border management, the courts, and financial institutions are among the exceptions, where national authorities keep competence. Datatilsynet and Digitaliseringsstyrelsen also run a regulatory sandbox where companies can get free guidance on risk classification and the GDPR overlap, and it is an obvious place to test an Article 6(3) assessment before building on it. Penalties reach EUR 35m or 7% of global turnover.8,14

Open questions

What is still unresolved

Three places where the answer does not exist yet, and where someone will claim it does.

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RAG does not touch the weights, fine-tuning does. But what about complex system prompts and multi-agent orchestration that materially move a model's safety boundaries without touching a single parameter? There is no guidance, and Digitaliseringsstyrelsen's own is still being drafted.

C2PA metadata is routinely stripped by CDNs and image proxies. Is that the provider, who failed to deliver a sufficiently robust watermark, or the deployer, who let a network layer break the chain? The question is unsettled, and it becomes relevant as detection solutions come into use.

The requirements have been in force since 2 August 2026. Which authority enforces them here has still not been decided. That does not change the obligation, but it does make enforcement hard to predict.

Short answers

If you build a product on top of a third-party model such as GPT or Claude and sell it under your own name, you are the provider. If you use a finished tool internally without putting your name on it, you are the deployer. The provider role carries the documentation, the marking, and the liability.

From 2 December 2027 for standalone systems under Annex III, and from 2 August 2028 for AI embedded in products under Annex I. Both dates were deferred by the Digital Omnibus on 27 July 2026. Many Danish sources still state 2 August 2026.

The provider must apply machine-readable marking to synthetic output and disclose AI interaction. The deployer must label deepfakes and AI-written text of public interest. If you build the product on a third-party model, you are the provider and carry both.

Not by itself. RAG supplies context in the prompt without changing the model's weights, which argues the system is unchanged. Fine-tuning or LoRA on your own data changes the parameters and argues strongly for the provider role. The line has not been tested in Danish practice.

Digitaliseringsstyrelsen coordinates nationally. Supervision of prohibited AI practices is shared with Datatilsynet and Domstolsstyrelsen. Supervision of high-risk and of Article 50 has not yet been assigned. General-purpose AI models fall under the European Commission's AI Office.

Up to EUR 35m or 7% of global annual turnover, whichever is higher, for breaching the Article 5 prohibitions. There are proportionate levels for small and medium-sized companies, but the amounts remain substantial.

Sources

Every numbered claim on the page points down here. Primary means the legal text itself or an authority. Secondary means an analysis of it, used only where no official source covers the same point.

  1. 01Forordning (EU) 2024/1689 (AI-forordningen)EUR-LexPrimaryPublished 2024-07-12
  2. 02Forordning (EU) 2026/1744 (Digital Omnibus on AI)EUR-LexPrimaryPublished 2026-07-24
  3. 03AI Omnibus enters into forceEuropa-KommissionenPrimaryPublished 2026-07-27
  4. 04Guidelines on transparency obligations (artikel 50)Europa-KommissionenPrimaryPublished 2026
  5. 05Code of Practice on Transparency of AI-generated ContentEuropa-KommissionenPrimaryPublished 2026-06-10
  6. 06ISO/CD 22144: Authenticity of information - Content credentialsISOPrimaryPublished 2026
  7. 07Gennemsigtighedsforpligtelser for visse AI-systemerDigitaliseringsstyrelsenPrimaryPublished 2026
  8. 08FAQ om AI-forordningenDigitaliseringsstyrelsenPrimaryPublished 2026
  9. 09Tilsyn med AI-forordningenDigitaliseringsstyrelsenPrimaryPublished 2026
  10. 10Lovkrav om mærkning af AI-indholdDansk IndustriSecondaryPublished 2026
  11. 11Watermarking: making AI-generated content detectableStibbeSecondaryPublished 2026
  12. 12Digital Omnibus on AI has been publishedCuatrecasasSecondaryPublished 2026-07
  13. 13Postponed high-risk deadlines and other key changesGibson DunnSecondaryPublished 2026-06
  14. 14EU AI Omnibus enters into force, amending the AI ActWhite & CaseSecondaryPublished 2026-07

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