Article 73(9) provides a simplification for sectors where equivalent reporting obligations exist. Entities subject to NIS2, DORA, or sector-specific legislation with equivalent reporting requirements are limited to reporting fundamental rights infringements under Article 3(49)© through the AI Act. Other serious incident categories are reported through the sector-specific regime.

This reduces the AI Act reporting burden without eliminating it. Fundamental rights infringements, including systematic discrimination in credit decisions or denial of essential services based on protected characteristics, remain reportable under Article 73 even when the same incident is already reported under NIS2 or DORA. The triage process must assess the fundamental rights dimension separately.

Whether the simplification applies in the entity’s jurisdiction depends on whether the relevant member state’s transposition of NIS2 (or the DORA implementation) covers the incident categories that Article 73 would otherwise require. The Legal and Regulatory Advisor documents the determination, including the specific sector-specific reporting obligations relied upon, and records it in Module 9.

Key outputs

• Article 73(9) applicability determination by Legal and Regulatory Advisor
• Fundamental rights reporting preserved regardless of simplification
• Documentation of sector-specific obligations relied upon
• Module 9 AISDP documentation