Applicable to: AI deployers.
Date of application: 2 august 2026.
Objective: to disclose that a content has been artificially generated or manipulated.
Regulation (EU) No 1689/2024 on Artificial Intelligence (AI Act) of 13 June 2024 introduced a series of transparency obligations within the European Union for suppliers and deployers of AI systems, even where such systems pose a limited risk (the lowest risk level assigned to certain AI systems under the risk-based approach adopted by the AI Act).
In this article, we will analyse the obligation covered by Article 50.4 of the AI Act, under which it is provided for:
Deployers of an AI system that generates or manipulates image, audio or video content constituting a deep fake, shall disclose that the content has been artificially generated or manipulated. This obligation shall not apply where the use is authorised by law to detect, prevent, investigate or prosecute criminal offence. Where the content forms part of an evidently artistic, creative, satirical, fictional or analogous work or programme, the transparency obligations set out in this paragraph are limited to disclosure of the existence of such generated or manipulated content in an appropriate manner that does not hamper the display or enjoyment of the work.
The elements that characterise this obligation are:
1) the fact that the audio or video content has been artificially generated or manipulated by an AI system
2) that the content resembles existing persons, objects or events and may appear falsely appear to be authentic or truthful (“deep fake”).
Regarding the measures to be taken to make clear that the content is “fake”, the European Commission is drafting a Code of practice on transparency of AI generated contents (the final version of which should be approved within the month of June 2026).
The draft Code published in march 2026 states the use of an icon consisting of the acronym “AI”, that must be clear, accessible, and recognizable, placed in a suitable and clearly visible location, in accordance with the content format and dissemination context.
The AI Act provides for a relaxation of the obligation in cases where the content forms part of a work or program that is evidently artistic, creative, satirical, or fictional. In such cases, it is sufficient to disclosure in an appropriate manner that the content was artificially generated or manipulated, without hampering the enjoyment of the work.
In this regard, with respect to artistic, creative, satirical, or fictional works, the draft Code currently being developed by the European Commission (provisional version of march 2026), states that the icon must be placed in such a way as not to hamper the enjoyment of the work.
The AI Act has, finally, clarified that this obligation shall not apply where the use of these AI systems is authorised by law to detect, prevent, investigate or prosecute criminal offence.
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