That depends on the trade level. Annex 2 of the German BSIG (NIS-2 Annex II) covers food businesses in industrial production and processing as well as wholesale; pure retail is not covered by food distribution alone. Where the annex applies, the obligations apply from 50 employees, or when annual turnover and balance sheet total each exceed 10 million euros. Focus then is ERP security, traceability and logistics IT. IFS Food and FSSC 22000 are private certification standards, not laws. The legally binding evaluation remains a matter for counsel.