Article 26

In order to facilitate implementation and ensure the consistency of such implementation, the Commission shall publish guidance to assist economic operators in applying this Regulation, with a particular focus on facilitating compliance by microenterprises and small and medium-sized enterprises.

Where it intends to provide guidance as referred to in paragraph 1, the Commission shall address at least the following aspects: (a) the scope of this Regulation, with a particular focus on remote data processing solutions and free and open-source software; (b) the application of support periods in relation to particular categories of products with digital elements; (c) guidance targeted at manufacturers subject to this Regulation that are also subject to Union harmonisation legislation other than this Regulation or to other related Union legal acts; (d) the concept of substantial modification. The Commission shall also maintain an easy-to-access list of the delegated and implementing acts adopted pursuant to this Regulation.

When preparing the guidance pursuant to this Article, the Commission shall consult relevant stakeholders.