1. What is the EU AI Act?

Regulation (EU) 2024/1689 — known as the EU AI Act — is the world's first comprehensive horizontal legal framework governing artificial intelligence systems. It entered into force on 1 August 2024 and applies progressively over a three-year transition period.

The AI Act adopts a risk-based approach: AI systems that pose higher risks to fundamental rights, safety or democratic values face stricter requirements. Lower-risk systems are subject only to transparency obligations or voluntary codes of conduct.

Who Does It Apply To?
The AI Act applies to providers (developers who place AI systems on the EU market), deployers (organisations that use AI systems in a professional context), importers and distributors of AI systems within the EU. It has extra-territorial effect — a US company deploying an AI system to EU users is subject to the AI Act.

The Act defines an "AI system" broadly as a machine-based system that infers from inputs how to generate outputs such as predictions, recommendations, decisions, or content that can influence real or virtual environments. This covers not only large language models but also automated decision systems, computer vision tools, biometric systems, and recommendation engines.

2. Implementation Timeline

Date Milestone
1 Aug 2024 EU AI Act enters into force (Regulation 2024/1689 published in the Official Journal)
2 Feb 2025 Prohibited AI practices banned — all unacceptable-risk AI systems must cease operation
2 May 2025 General-Purpose AI (GPAI) model rules apply; codes of practice for GPAI model providers published
2 Aug 2026 HIGH-RISK AI — full obligations in force for AI systems listed in Annex III (employment, education, biometrics, critical infrastructure, access to services, law enforcement, migration, justice)
2 Aug 2027 Obligations for AI systems embedded as safety components in regulated products (Annex I, e.g. medical devices, machinery, vehicles)
2 Aug 2030 Some legacy AI systems placed on market before Aug 2026 must be brought into compliance
Less Than 3 Months to August 2026
The high-risk AI obligations deadline is 2 August 2026. Organisations that have not yet conducted an AI system inventory and risk categorisation must act immediately — compliance assessments, fundamental rights impact assessments and technical documentation can take several months.

3. Four Risk Categories

Category Description Obligations
Unacceptable Risk
(Prohibited)
AI that manipulates people subliminally, exploits vulnerabilities, enables social scoring by public authorities, or performs real-time biometric mass surveillance in public spaces Banned outright since 2 February 2025. Providers and deployers must cease all use immediately.
High Risk
(Annex III)
AI in sensitive areas: biometrics, critical infrastructure, education, employment, essential services (credit, insurance), law enforcement, migration, justice Comprehensive obligations: conformity assessment, technical documentation, CE marking, human oversight, logging, registration in EU database. Deadline: 2 Aug 2026.
Limited Risk AI systems that interact with people (chatbots, deepfakes, emotion recognition) or generate synthetic content Transparency obligations: disclose AI interaction to users, label synthetic content (deepfakes). GPAI models require technical documentation.
Minimal Risk Most AI applications — spam filters, AI in video games, AI-powered search suggestions, inventory management systems No mandatory obligations. Voluntary adherence to codes of conduct encouraged.

4. Prohibited AI Practices (in force since 2 February 2025)

Article 5 of the AI Act lists AI practices that are banned outright because they are incompatible with EU fundamental rights values. These prohibitions have been in force since 2 February 2025 — any organisation still operating these systems is already in violation.

5. High-Risk AI Systems (Annex III) — August 2026

The most operationally significant deadline is 2 August 2026, when full obligations apply to AI systems in the eight high-risk application areas listed in Annex III. If your organisation deploys AI in any of these areas, immediate action is required.

Annex III Area Examples of High-Risk AI
Biometrics Remote biometric identification systems (including post-hoc), biometric categorisation by sensitive characteristics, emotion recognition systems
Critical Infrastructure AI managing safety components of road, rail, water, gas, electricity, or digital infrastructure
Education and Training AI that determines access to educational institutions, evaluates learners, monitors students during exams, or allocates training opportunities
Employment and Workers CV screening, sorting job applicants, AI for promotion decisions, task allocation in gig platforms, work performance monitoring used for consequential decisions
Access to Essential Services Credit scoring, insurance risk assessment and pricing, eligibility for social benefits, assessment of life insurance claims
Law Enforcement Polygraph-like systems, risk assessment of crime victimisation, emotion recognition in interrogations, profiling of persons in criminal investigations
Migration and Border Control Lie detection at borders, risk assessment of asylum applicants, document authentication systems, migration risk assessment
Justice and Democracy AI that assists courts in researching or interpreting facts and law, AI in electoral and voting processes
Many HR and Finance AI Systems Are High-Risk
Common enterprise AI tools often fall into Annex III. Applicant tracking systems with AI scoring, automated credit decisioning, insurance underwriting AI, and workforce analytics used for promotion or termination decisions are all likely high-risk. Audit your AI portfolio against the Annex III list — do not assume commercial off-the-shelf software is compliant.

6. Obligations for High-Risk AI Deployers

While providers (developers) bear the heaviest compliance burden, deployers — organisations that use high-risk AI systems in a professional context — have substantial obligations under Chapter 3 of the AI Act.

7. Fines and Penalties

The AI Act sets one of the highest penalty scales of any EU regulation. Article 99 establishes a three-tier fine structure.

Violation Type Maximum Fine
Use of prohibited AI practices (Article 5) €35,000,000 or 7% of total worldwide annual turnover — whichever is higher
Violations of high-risk AI obligations (providers or deployers) €15,000,000 or 3% of total worldwide annual turnover — whichever is higher
Providing incorrect, incomplete or misleading information to authorities €7,500,000 or 1% of total worldwide annual turnover — whichever is higher

For SMEs and start-ups, the lower of the absolute or percentage threshold applies. For large multinational companies, the percentage thresholds will typically be higher. National market surveillance authorities (designated under Article 70) have enforcement powers including on-site inspections, document requests, and order to cease AI system operation.

Personal Liability of Management
While the AI Act itself imposes fines on legal persons, Member States may adopt national rules providing for individual liability of directors and senior managers who approve or fail to prevent prohibited AI practices. Data protection authorities in several Member States have indicated they will combine GDPR and AI Act enforcement actions where personal data is involved.

8. Compliance Checklist — Actions Before 2 August 2026

1

AI System Inventory

Catalogue every AI system used in your organisation — commercial tools, internally developed models, APIs. Include AI components embedded in larger software products (e.g., automated scoring in CRM, HR platforms with AI features). This is the prerequisite for everything else.

2

Risk Categorisation Against Annex III and Article 5

For each AI system, determine: is it prohibited (must cease immediately)? Is it high-risk under Annex III? Does it have transparency obligations (chatbots, deepfake generators)? Or is it minimal risk? Document your rationale for each classification.

3

Verify Provider Compliance for High-Risk Systems

Contact providers of high-risk AI systems and obtain their Declaration of Conformity, CE marking documentation, and technical documentation. If a provider cannot produce these by August 2026, assess whether to continue using the system.

4

Conduct Fundamental Rights Impact Assessments (FRIA)

For required high-risk deployers (public bodies and certain private deployers of Annex III systems), complete FRIAs. Document which fundamental rights are affected, who the impacted groups are, and what mitigation measures you have in place.

5

Establish Human Oversight Procedures

Define oversight roles: who monitors the AI system, what triggers escalation or override, who has authority to halt the system. Train oversight staff. Document procedures in writing — "human in the loop" must be substantive, not nominal.

6

Implement Logging and Audit Trail

Configure AI systems to generate and retain logs per the minimum retention periods. Define who can access logs, how they are stored securely, and the process for providing them to market surveillance authorities on request.

7

Update Individual Notices and Transparency Communications

Review customer and employee communications to ensure disclosure of AI use where required. Update privacy notices, job application processes, credit decision letters, and any other touchpoints where high-risk AI is used.

8

Register Where Required and Appoint AI Governance Owner

Check the EU AI Act database registration requirements for your high-risk systems. Appoint an AI governance lead or committee responsible for ongoing compliance, incident reporting, and periodic re-assessment as new AI systems are adopted.

If All Your AI is Minimal Risk
If your AI system inventory shows only minimal-risk applications (spam filters, recommendation engines without consequential decisions, AI-assisted search), you have no mandatory obligations under the AI Act — but documenting this assessment is advisable to demonstrate due diligence if questions arise.

9. AI Act Compliance Tool — aiact.saaslab.pl

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