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NIS2 Incident Reporting: 24-Hour Early Warning, 72-Hour Notification, 1-Month Final Report

Article 23 of Directive (EU).

Published: September 2026 Compliance · NIS2 8–12 min read

Article 23 sets the reporting clocks for significant incidents under Directive (EU) 2022/2555. Teams that only remember “72 hours” from GDPR miss the NIS2 early-warning and final-report legs.

Related: NIS2 hub · Article 21 · Logging & monitoring.

Article 23 clocks (significant incidents): early warning within 24 hours of becoming aware; incident notification within 72 hours; final report within one month. Intermediate updates are required as national authorities prescribe.

The Three Primary Deadlines

Step
Clock
Purpose (summary)
Early warning
24 hours
Flag a significant incident; indicate suspected unlawful/malicious cause and cross-border impact if known
Incident notification
72 hours
Update with initial assessment of severity/impact and indicators of compromise where available
Final report
One month
Detailed description, root cause, mitigation applied, and cross-border impact assessment

What Is a Significant Incident?

Significance turns on severe operational disruption, financial loss, or impact on other natural/legal persons. National guidance and CSIRT practice refine thresholds — document your internal severity model against those expectations.

Operational Prerequisites

How CyberSilo Helps

Wire Detection to the 24 / 72 / One-Month Clocks

ThreatHawk can open incident cases with NIS2-oriented timelines; CSA stores the notification package.

Frequently Asked Questions

Is the early warning really 24 hours?

Yes. Article 23 requires an early warning within 24 hours of becoming aware of the significant incident.

Does the 72-hour notification replace the early warning?

No. Early warning (24h) and incident notification (72h) are sequential steps, followed by a final report within one month and any required intermediate updates.

What if we are still investigating at 24 hours?

Submit the early warning with what you know; update at 72 hours and in later reports. Waiting for perfect forensics is not the design of Article 23.

NIS2 hub · ThreatHawk · Fines · CSA

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