You must comply with NIS2 if your UK-based business meets any of the following "Cross-Border" criteria:

·         EU Operations: You have a physical presence, branch, or subsidiary in an EU Member State.

·         EU Customers: You provide "essential" or "important" services (like cloud computing, managed service providers (MSPs), or digital marketplaces) to customers located within the EU.

·         Supply Chain: You are a critical supplier to an EU-based company that is itself subject to NIS2. Many EU firms are now legally required to audit their non-EU suppliers for NIS2 compliance.