(1) A relevant digital service provider shall notify the CSIRT in accordance with paragraph (3) of any incident that has a substantial impact on the provision by it of a digital service set out in Schedule 2 which is offered by it within the Union.

(2) Paragraph (1) shall not apply where a relevant digital service provider does not have access to the information required to assess the impact of an incident taking into account the matters referred to in paragraph (4).

(3) A notification shall be made under paragraph (1) as soon as practicable after an incident occurs and, in any event, shall be made not later than 72 hours after the relevant digital service provider becomes aware of the occurrence of the incident.

(4) In determining whether to notify an incident under paragraph (1), a relevant digital service provider shall -

(a) shall take into account the following in accordance with the Implementing Regulation:

(i) the number of users affected by the disruption of the essential service;

(ii) the duration of the incident;