Art. 16 DSA:

Exclusion for micro and small enterprises

1. This Section with the exception of Article 24(4), and Section 4 shall not apply to providers of online platforms that qualify as micro or small enterprises within the meaning of the Annex to Recommendation 2003/361/EC.

This Section, with the exception of Article 24(4), and Section 4 shall not apply to enterprises providers of online platforms that previously qualified for the status of a micro or small enterprise within the meaning of the Annex to Recommendation 2003/361/EC during the twelve months following their loss of that status pursuant to Article 4(2) thereof, except when they are very large online platforms in accordance with Article 33.

2. By derogation from paragraph 1 of this Article, this Section and Section 4 shall apply to providers of online platforms that have been designated as very large online platforms in accordance with Article 33, irrespective of whether they qualify as micro or small enterprises.