France NAF 2025: Key Compliance Update

The shift to NACE Rev. 2.1 at EU level and NAF 2025 in France reshapes how economic activities are classified. Legal, tax, and compliance teams must follow the timelines closely and adjust their systems to handle the change smoothly.

How does the EU regulation set the framework?

The European Commission adopted Delegated Regulation (EU) 2023/137 of 10 October 2022, which amends Regulation (EC) No 1893/2006. This reform updates the NACE Rev. 2 classification tables, creating NACE Rev. 2.1 (or NACE 2025).

From 1 January 2025, Member States must send Eurostat their data using the new classification for most statistical domains. Some specialised areas, such as labour cost and environmental reporting, will switch later because they need methodological adjustments.

This reform ensures comparability across Europe, while each Member State translates the framework into its national system.

What is NAF 2025 and how does France apply it?

The rollout of NAF 2025 follows a structured timeline, moving step by step from adoption to full integration. Here’s how the transition unfolds:

• December 2023 – INSEE adopts NAF 2025 after a favourable opinion from the CNIS Bureau.
• May 2024 – Eurostat approves NAF 2025, confirming its alignment with the EU framework.
• January 2025 – NAF 2025 starts to appear in statistical registers as part of the EU-wide NACE Rev. 2.1 rollout.
• January 2026 – All French enterprises and establishments receive a new APE (activité principale exercée) code under NAF 2025.
• Throughout 2026 – The SIRENE register displays both old and new codes so companies can update their systems.
• 1 January 2027 – NAF 2025 becomes the only valid classification for active units.
• By end of 2028 – INSEE completes the phased integration of NAF 2025 into all statistical products.

What impact will NAF 2025 have?

The new system reflects digital services, green industries, and evolving production models. It expands from 732 to 747 subclasses, adding new categories and renaming others. Many old codes split into several new ones or merge, so mapping isn’t straightforward.

For businesses, the change affects:

• Databases and IT systems, which must handle dual coding in 2026 and update for 2027.
• Time-series analyses, which will face breaks unless teams use bridge tables or adjusted methods.
• Internal reporting and compliance processes, which depend on accurate classification for risk, tax, and client segmentation.

What stays the same?

The NAF/APE code remains statistical. Companies do not need to amend their Articles of Association or update the Commercial Court Register. The shift affects only statistical registers, not corporate law.

How can companies prepare?

Businesses can reduce disruption by acting early:

• Configure systems to support dual coding during 2026.
• Use mapping tables carefully, since many correspondences are complex.
• Refresh supplier, client, and internal records before NAF 2025 becomes mandatory.
• Flag statistical outputs during the transition, as publications may mix old and new codes until 2028.

Why should compliance teams pay attention?

Although the classification is statistical, it feeds into compliance monitoring, sectoral regulation, and risk assessments. Companies that rely on these codes for analysis or reporting need to update their processes in time to avoid inconsistencies.

What’s next?

Managing a classification transition requires detailed planning and legal awareness. For more insights into processes in other jurisdictions, explore our article, Czech Companies Urged to Review Business Objects After NACE Update.

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