If you have users in the EU, but no actual physical or legal presence whatsoever within the EU, technically you "have to" comply. But if you do not do so, there

If you have users in the EU, but no actual physical or legal presence whatsoever within the EU, technically you "have to" comply. But if you do not do so, there will not be any consequences. As such, effectively it is not in scope and does not need to be considered. However there are cases where you might still run into trouble. For example, if you accept payments from people in the EU, you may well end up being forced to comply via the payment networks' presence in the EU.