EU AI Act 2026: What Really Changes for Companies Due to the Digital Omnibus

With the Digital Omnibus 2026, a comprehensive adjustment is emerging that provides relief at least in terms of time and organization, but does not mean a complete abolition of obligations. Especially for SMEs, SaaS providers, or companies using AI in products and processes such as ChatGPT or CRM automations, it is now crucial to correctly assess these new developments. Anyone who sleeps on the appropriate compliance measures now faces a digital dead end despite the deadline extensions. In this article, we explain what the Digital Omnibus 2026 practically means for the AI Act and your business implementation, and how you can use the months gained as a real competitive advantage.

The EU AI Act represents one of the first major legal frameworks for regulating Artificial Intelligence in Europe. The goal is to create uniform safety, transparency, and compliance requirements for AI systems, particularly for so-called high-risk AI. According to the current status, the Digital Omnibus 2026 is being discussed as a complementary legislative package that does not abolish the AI Act, but revises it.

Important: The Digital Omnibus is not a complete renegotiation of the AI law, but a supplementary legislative package that:

• simplifies the EU AI Act in certain areas,
• extends implementation deadlines,
• mitigates certain obligations for companies without fundamentally canceling them.

This is intended to improve practical feasibility for businesses without watering down user protection or the core principles of AI regulation.

According to the current status, the Digital Omnibus 2026 primarily contains changes in the following areas:

• Deadline extensions: Specifically, transitional deadlines for complying with high-risk AI obligations are shifted backward to give companies more time for compliance.
• Simplifications in documentation requirements: Some documentation and reporting obligations are simplified to reduce the bureaucratic burden on medium-sized businesses.
• Adjustments to risk classification: Definitions and thresholds for high-risk AI could be revised, which directly impacts the framework of obligations for individual applications.
• Clarifications on responsibilities: Competencies are regulated more transparently for providers, deployers, and other actors in the AI ecosystem.

These changes aim to establish the Digital Omnibus as a pragmatic response to frequently voiced implementation problems from practical experience.

For high-risk AI systems – meaning AI applications with particularly high safety or ethical requirements (such as AI-supported recruiting software in HR or algorithms for creditworthiness assessment) – detailed obligations apply. These primarily concern:

• the risk management,
• the data quality and data governance,
• the transparency toward users,
• the continuous post-market monitoring.

The Digital Omnibus 2026 postpones many of these obligations over time without removing them fundamentally. In practical terms, this means companies must fulfill these requirements later, but remain subject to a clear compliance checklist.

Typically, this means:

• Risk assessments and compliance measures can be implemented with more lead time.
• The reporting obligation for incidents may be adjusted chronologically.
• Requirements for internal documentation remain in place, but their depth will be partially adapted to company size.

This is important to avoid misinterpretations: The AI Act is not being "watered down," but merely rescheduled.

Official, binding details regarding exact dates and deadline extensions are not yet fully available in all respects – much depends on the final entry into force of the Digital Omnibus. However, the core points of the political discussion paint the following picture:

• Postponement of the start of high-risk AI obligations by several months up to a year.
• Extension of transitional periods for AI systems already on the market (grandfathering/legacy protection).
• Adjustment of deadlines for reporting obligations and certification processes by external auditing bodies.

According to the current status, these extensions are a direct reaction to the complex technical and organizational implementation within businesses.

Important: Even if deadlines are extended, you should not wait to prepare. Early planning helps maintain an overview and minimizes later liability risks.

For companies of all sizes that use or offer AI, we recommend the following structured approach starting today:

1. Create an AI inventory: Seamlessly record all AI systems in use across your business (from marketing AI to ERP plug-ins). The better the inventory, the easier risk assessment and compliance will be.
2. Check risk classification: Carefully analyze which of your AI systems could qualify as high-risk – if in doubt, seek external advice early on.
3. Clearly define responsibilities: Who in the company is responsible for complying with AI Act obligations? This could be an interface between Legal, IT, and Compliance.
4. Prepare documentation and evidence: Create relevant documentation, such as data sources used, risks identified, and internal monitoring procedures.
5. Implement technical and organizational measures: Ensure transparency, data privacy, and security in daily AI operations.
6. Keep an eye on deadlines and follow updates: Since details in the legislative process can still change, stay informed via official sources and adapt your processes flexibly.

These steps help to utilize the extended deadlines meaningfully and prevent falling into last-minute panic.

The Digital Omnibus 2026 creates noticeable relief, but also leaves some uncertainties open:

• The exact legal formulations could still shift in the final stretch leading up to the definitive adoption of the legislative package.
• National authorities and courts must first clarify many detailed questions through guidelines, for example, regarding the exact boundaries for classifying AI systems.
• The current lack of final legislative texts makes precise planning difficult at the moment; companies should therefore always work with a time cushion.

In short: There is no reason to give an all-clear. The regulatory requirements remain demanding and must be taken seriously.

The EU AI Act is not being abolished by the Digital Omnibus 2026, but is being made more practical and partially stretched out in time. This creates vital flexibility for companies, but should by no means be understood as an invitation to procrastinate.

In view of the complex requirements, particularly for high-risk AI, the rule is: Those who build an AI inventory early, classify risks, and clarify internal responsibilities can optimize the postponed deadlines. This increases legal certainty and creates the foundation for sustainable, future-proof AI compliance.

Use the deadline extensions as an opportunity for thorough preparation, as rushing later carries unpredictable financial and legal risks.

What happens if my AI tool only meets the requirements after 2026?

This can be highly risky. Depending on the risk class of the system, severe fines or regulatory bans on usage may apply. Although the Digital Omnibus 2026 provides a relieving timeline, the responsibility for compliance rests entirely with your company. Therefore, check the specific transitional rules for legacy systems early on.

Does the Digital Omnibus also apply to Open-Source AI?

Basically, yes. The AI Act also covers open-source models, although there are certain exemptions for purely non-commercial projects. However, as soon as you use an open-source AI in a commercial context (e.g., integrated into software for your customers), you must review the corresponding obligations.

How can heyData support my company in implementing the Digital Omnibus 2026?

As your digital compliance partner, heyData helps you maintain an overview in the regulatory jungle. Through the heyData platform, you can structuredly create your required AI inventory, assess the risk classes of your tools, and legally manage the necessary documentation requirements digitally. This allows you to optimize the deadline extensions of the Digital Omnibus without tying up valuable resources in your IT or legal department.

Do I need an external AI Officer?

A position of this kind is currently not legally mandatory for every company (unlike the Data Protection Officer under the GDPR). However, it is highly recommended to establish clear internal accountability to centrally manage the complex requirements of the Digital Omnibus and the AI Act.

Does the Digital Omnibus change anything about the GDPR?

The Digital Omnibus 2026 does not directly change the GDPR, but ensures better integration of both regulatory frameworks. The goal of the Omnibus package is to prevent companies from having to maintain two completely separate documentation systems for data protection and AI security, allowing them to leverage existing synergies instead – for example, through compliance solutions from heyData.

Are simple tools like spell checkers also affected?

Generally, no. Tools with minimal risk that do not make high-stakes decisions about people or manipulate their behavior fall under the lowest requirements. Here, compliance with general duties of care is usually sufficient, although transparency ("This email was corrected with the help of AI") is always good practice in a business context toward colleagues and partners.