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The AI Act After 2 August 2026

4 Aug 2026 · RS Management

TL;DR

  • The 2 August 2026 date means something different today than compliance plans written in 2025 assumed.
  • The Article 50 transparency obligations took effect, while the requirements for Annex III high-risk systems moved to 2 December 2027.
  • Recruitment and workforce management remain a high-risk area.
  • Transparency is closed this quarter, the inventory by the end of 2026 and vendor contracts at the next renewal.

“From 2 August 2026, do we have to meet every AI Act requirement?” Not all of them. For more than two years 2 August 2026 was treated as the date of full application of the EU’s artificial intelligence regulation, but on 27 July 2026 Regulation (EU) 2026/1744 entered into force, published in the Official Journal on 24 July, and moved the heaviest part of the obligations back by more than a year.1 The date did not disappear. It simply means something different today than most compliance plans written in 2025 assumed.

Classifying a specific system calls for support from a lawyer.

The timeline after the amendment

Regulation (EU) 2024/1689 entered into force on 1 August 2024 and applies in stages under Article 113:

  1. 1 August 2024Regulation (EU) 2024/1689 enters into force
  2. 2 February 2025Prohibited practices and the AI literacy obligation (Chapters I and II)
  3. 2 August 2025General-purpose models, supervisory authorities, penalties, confidentiality
  4. 2 August 2026The rest of the regulation, including Article 50 transparency and Article 101
  5. 2 December 2026New Article 5 prohibitions; end of the transition period for content marking
  6. 2 December 2027Standalone high-risk systems under Annex III (moved)
  7. 2 August 2028High-risk systems embedded in products under Annex I (moved)
Filled dot: the deadline had passed when this post was published. Empty dot: still ahead.

The amendment added two intermediate dates. From 2 December 2026 new Article 5 prohibitions apply, covering the generation of intimate material without the person’s consent and of child sexual abuse material. The same day ends the transition period for machine-readable content marking for systems placed on the market before 2 August 2026.

What began to apply on 2 August

The Article 50 transparency obligations are now operational. On 20 July 2026 the European Commission adopted final guidelines on the article that set out the situations below with examples.2

Situation Obligation Who is responsible
Interaction with an AI system, e.g. a chatbot Informing the person they are talking to AI Provider
Synthetic content: audio, image, video, text Machine-readable marking Provider
Emotion recognition, biometric categorization Informing the people exposed to the system Deployer
Deepfakes and texts on matters of public interest Disclosure, with exceptions for content under human editorial control Deployer

This affects many companies that do not consider themselves technology organizations: a chatbot on the website, an assistant in the customer service channel, an image or recording generated for a marketing campaign.

Reviewing the Article 50 touchpoints usually takes a few working days and is the cheapest compliance action available this quarter.

Penalties and smaller firms

Article 99 sets three tiers of sanctions: up to EUR 35 million or 7% of worldwide annual turnover for prohibited practices, up to EUR 15 million or 3% for most other infringements and up to EUR 7.5 million or 1% for supplying incorrect or misleading information.3 For undertakings the higher of the two values applies.

Paragraph 6 of the same article reverses the rule for SMEs, including startups: for them the lower of the two values applies. The July amendment added an equivalent mechanism for small mid-caps. For a company with turnover in the tens of millions, the difference between the two methods can be the difference between a painful fine and one that ends the business. This detail is the one most often missed in board-level conversations about the AI Act.

HR as a high-risk area

Point 4 of Annex III covers employment and workforce management. Point (a) lists systems used for recruitment and selection, in particular for placing targeted job ads, analyzing and filtering applications and evaluating candidates. Point (b) covers systems supporting decisions on terms of employment, promotion and termination, allocating tasks based on behavior or personal traits, and monitoring and evaluating performance and behavior.

A CV-ranking tool, a candidate-scoring model, analysis of recorded interviews or a system allocating tasks based on an employee profile may fall under this point. Qualification is decided by analysis of the specific use, including the Article 6(3) exceptions for systems that do not materially influence the outcome of a decision. The full requirements apply from 2 December 2027, so HR departments gained about sixteen extra months.

The work takes longer than it looks at the start. The order for HR:

  1. Tool inventory. Every tool that touches candidates and employees, including AI features switched on in the recruitment system without a separate purchasing decision.
  2. Vendor contract review. For the documentation the vendor will have to provide.
  3. Human oversight design. Naming the person with the competence and mandate to reject the system’s recommendation.
  4. Notices and logs. Rules for informing candidates and employees, and retention of event logs.

Deployer obligations beyond HR

Article 26 places obligations on the organization using a high-risk system, independently of the provider’s obligations. They cannot be transferred to anyone else by contract, which often comes as a surprise after buying a ready-made tool from a known vendor. The core of these obligations is the same in every industry:

  • using the system in line with the provider’s instructions,
  • assigning oversight to people with the right competence and support,
  • monitoring operation and, if a risk to health, safety or fundamental rights is suspected, suspending use and informing the provider and the supervisory authority,
  • keeping automatically generated logs for the period set in the rules,
  • ensuring input data is relevant to the extent the organization controls it.

Some deployers, including public bodies and providers of certain services, also carry out the fundamental rights impact assessment under Article 27.

The Polish supervisory authority

Poland’s Act of 3 July 2026 on artificial intelligence systems was signed by the President on 24 July and published in the Journal of Laws on 27 July 2026 (item 1003), with most of its provisions entering into force on 11 August 2026.4 It establishes the Commission for the Development and Security of Artificial Intelligence (KRiBSI) as the national market surveillance authority and contact point for EU institutions. The Act allows two months from entry into force to appoint the chair, that is until October 2026. The full Commission is to begin operating in November.

EU obligations apply regardless of whether the national authority is ready, so waiting for it to start does not move any deadline.

What to do with the extra time

The moved deadlines are good news for schedules and risky news for discipline. Projects deferred without a named owner usually come back a quarter before the deadline, when the room for negotiating with vendors has already closed.

Task Deadline Why then
Article 50 transparency obligations This quarter They already apply and are relatively cheap to implement
Inventory and classification against Annex III By the end of 2026 Decisions are still reversible
Contract terms with vendors At the next contract renewal Without the pressure of the 2027 deadline

This order costs little and removes most of the risk that usually surfaces at the last moment. We prepare the inventory, classification and compliance schedule as part of the AI Strategy package.

Frequently asked questions

What began to apply on 2 August 2026?

The rest of Regulation 2024/1689, including the Article 50 transparency obligations: informing people they are talking to AI and marking synthetic content. The high-risk requirements were moved.

Are AI systems used in recruitment high-risk?

They can be. Annex III point 4 covers, among others, filtering applications and evaluating candidates, and qualification depends on the specific use. The full requirements apply from 2 December 2027.

What penalties can a small company face?

The same thresholds as large companies, but for SMEs the lower of the two values applies: the fixed amount or the percentage of turnover (Article 99(6)).

Footnotes

  1. Regulation (EU) 2026/1744 of 8 July 2026 amending Regulation (EU) 2024/1689 (the Digital Omnibus on AI), Official Journal of 24 July 2026: https://eur-lex.europa.eu/eli/reg/2026/1744/oj. ↩

  2. European Commission, guidelines on the Article 50 transparency obligations, adopted 20 July 2026: https://digital-strategy.ec.europa.eu/en/library/guidelines-transparency-obligations-providers-and-deployers-ai-systems. ↩

  3. Regulation (EU) 2024/1689, Article 99, consolidated text after the 2026/1744 amendment (penalty thresholds unchanged): https://eur-lex.europa.eu/eli/reg/2024/1689/2026-07-27/eng. ↩

  4. Act of 3 July 2026 on artificial intelligence systems, Journal of Laws 2026 item 1003: https://eli.gov.pl/eli/DU/2026/1003/ogl/pol. ↩

Blog content is informational and educational. It does not constitute legal or tax advice, nor individual business advisory. The scope of our services is described in the terms.

See the package: AI Strategy