(1) In addition to the notification obligation provided for in [Head 15], notifications can be submited to the NCSC, on a voluntary basis, by:

a. essential and important entities with regard to incidents, cyber threats and near misses;

b. entities other than those referred to in (a), regardless of whether they fall within the scope of this Directive, with regard to significant incidents, cyber threats and near misses.

(2) The NCSC, as CSIRT shall process the notifications referred to in section 1 of this Head in accordance with the procedure laid down in [Head 15]. Member States may prioritize the processing of mandatory notifications over voluntary notifications.

(3) Where necessary, the competent authorities shall be provided with information about notifications received pursuant to this Article shall be sent to the NCSC, as CSIRT and single point of contact, while ensuring the confidentiality and appropriate protection of the information provided by the notifying entity.

(4) Without prejudice to the prevention, investigation, detection and prosecution of criminal offences, voluntary reporting shall not result in the imposition of any additional obligations upon the notifying entity to which it would not have been subject had it not submitted the notification.