{
  "url": "https://openlegislation.uk/eu-regulation-2018-1724/annex-I/division-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-1724/annex-I/division-2.json",
  "legislation": "eur/2018/1724",
  "legislation_title": "Regulation (EU) 2018/1724 of the European Parliament and of the Council of 2 October 2018 establishing a single digital gateway to provide access to information, to procedures and to assistance and problem-solving services and amending Regulation (EU) No 1024/2012 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-1724",
  "path": "annex/I/division/2",
  "kind": "division",
  "number": null,
  "heading": null,
  "text": "Areas of information related to businesses:\nArea\nINFORMATION REGARDING RIGHTS, OBLIGATIONS AND RULES\nJ.\nStarting, running and closing a business\n1.\nregistering, changing the legal form of or closing a business (registration procedures and legal forms for carrying out business)\n2.\nmoving a business to another Member State\n3.\nintellectual property rights (applying for a patent, registering a trademark, a drawing or a design, getting a licence for reproduction)\n4.\nfairness and transparency in commercial practices, including consumer rights and guarantees related to selling goods and services\n5.\noffering online facilities for cross-border payments when selling goods and services online\n6.\nrights and obligations arising under contract law, including late payment interests\n7.\ninsolvency proceedings and liquidation of companies\n8.\ncredit insurance\n9.\nmergers of companies or selling a business\n10.\ncivil liability of directors of a company\n11.\nrules and obligations regarding the processing of personal data\nK.\nEmployees\n1.\nterms of employment stipulated by law or statutory instrument (including working hours, paid leave, holiday entitlements, rights and obligations regarding overtime work, health checks, termination of contracts, dismissals and redundancies)\n2.\nsocial security rights and obligations in the Union (registering as employer, registering employees, notifying the end of contract of an employee, paying social contributions, rights and obligations related to pensions)\n3.\nemployment of workers in other Member States (posting of workers, rules on freedom to provide services, residency requirements for workers)\n4.\nequal treatment (rules prohibiting discrimination in the workplace, rules on equal pay for men and women and equal pay for employees on fixed-term or under permanent employment contracts)\n5.\nrules on staff representation\nL.\nTaxes\n1.\nVAT: information on the general rules, rates and exemptions, registering for and paying VAT, obtaining a refund\n2.\nexcise duties: information on the general rules, rates and exemptions, registration for excise tax purposes and payment of excise tax, obtaining a refund\n3.\ncustoms duties and other taxes and duties collected on imports\n4.\ncustoms procedures for imports and exports under the Union Customs Code\n5.\nother taxes: payment, rates, tax returns\nM.\nGoods\n1.\nobtaining CE marking\n2.\nproduct rules and requirements\n3.\nidentifying applicable standards, technical specifications and getting products certified\n4.\nmutual recognition of products not subject to Union specifications\n5.\nrequirements regarding classification, labelling and packaging for hazardous chemicals\n6.\ndistance/off-premises selling: information to be given to customers in advance, confirmation of the contract in writing, withdrawal from a contract, delivering of the goods, other specific obligations\n7.\ndefective products: consumer rights and guarantees, after-sale responsibilities, means of redress for an injured party\n8.\ncertification, labels (EMAS, energy labels, Eco-design, EU eco-label)\n9.\nrecycling and waste management\nN.\nServices\n1.\nacquiring licences, authorisations or permits with a view to starting and operating a business\n2.\nnotifying the authorities of cross-border activities\n3.\nrecognition of professional qualifications, including vocational education and training\nO.\nFunding a business\n1.\nobtaining access to finance at the Union level, including Union funding programmes and business grants\n2.\nobtaining access to finance at national level\n3.\ninitiatives addressed to entrepreneurs (exchanges organised for new entrepreneurs, mentoring programmes, etc.)\nP.\nPublic contracts\n1.\nparticipating in public tenders: rules and procedures\n2.\nsubmitting a bid online in response to a public call for tender\n3.\nreporting irregularities in relation to the tender process\nQ.\nHealth and safety at work\n1.\nhealth and safety obligations in relation to different types of activity, including risk prevention, information and training",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/1724/annex/I/division/2",
    "retrieved_at": "2026-11-01T14:43:49.592215+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}