How is the NAF correspondence material used?

The correspondence material for the move from NAF rev. 2 to NAF 2025 is used to trace an old heading to its new heading or headings, in the same way as a European correspondence table is used. The old heading is found, the destinations are counted, and the notes for each destination are read. INSEE publishes the French nomenclature, and Service Public points readers to the INSEE website for the nomenclature and to Sirene for the entry.

This guide does not assert a table edition, a publication date, or a file name for the French correspondence material, because no edition or file was verified on an INSEE or Service Public page fetched for this work. A reader should use the correspondence material as published by INSEE, in the edition current on the INSEE website, and should state that edition when citing a row.

How is a row read?

A correspondence row is read in the same pattern as a European row. One old heading with one new destination is a continuation or a rename. One old heading with several destinations is a split. Several old headings with one destination is a merge. Several old headings with several destinations is a rearrangement. The count of destinations is taken from the table, not from the titles. After the count, the note for each destination is read, because a destination that looks right in title can exclude the activity in its note, and a destination that looks too broad can include it. The table shows the link between headings. The note shows the scope. Neither document, on its own, determines the entry for a specific unit. The entry is in Sirene, and INSEE confirms it.

Row shape	Destinations	Check that follows
One to one	One	Confirm the note matches, and the title change if any
One to many	Several	Read every destination note, do not pick by title alone
Many to one	One, from several sources	Read the combined note, check the mixed origin
Many to many	Several, from several sources	Read every destination note and every source note

The table above is a reading guide for row shapes. It names no codes, because the rows for a given heading must be read in the INSEE material for that heading, in the edition current on the INSEE website.

Why is the Sirene check still needed?

The correspondence material shows how headings relate. It does not show the entry for a specific unit. Two units that sat under the same old heading can sit under different new headings where the old heading splits, and the table alone cannot say which unit goes where. The Sirene check shows the prepared code for one identified unit, using the SIREN number. The correspondence material and the Sirene check therefore answer different questions, and both are needed where an old heading splits. Where an old heading continues one to one, the correspondence material and the Sirene check should agree, and a disagreement between them is a reason to ask INSEE to review the entry. A reader should never overwrite a Sirene entry with a table row, and should never treat a table row as a substitute for the Sirene check.

What are the limits of the material?

The limits are the same as for any correspondence table. The table is written for categories, not for individual units. Where the table says one to many, many to one, or many to many, the mapping is not a 1:1 guarantee. The legislation only applies to statistical purposes, as the EUR-Lex summary states. A correspondence row does not decide tax, licensing, funding or collective agreement questions. A row also does not show proportions: where an old heading splits, the table does not state how many units go to each destination, and where headings merge, the table does not state the share each source contributes. Proportions belong to published statistics and backcasting, not to the table itself. For proportions, look for the published comparable series rather than inferring them from the row count.

Where is the material confirmed?

The material is confirmed on the INSEE website, where the nomenclature is published, and the entry is confirmed in Sirene. Service Public states that the French nomenclature can be consulted on the INSEE website. This site holds no register and decides no entry. A reader who cannot find a row, or who finds rows in different editions that disagree, should use the edition current on the INSEE website and should ask INSEE where editions differ. An edition stated beside a row is part of the citation. A row without an edition is an incomplete citation.

Use the INSEE correspondence material to trace headings, count the destinations, read every destination note, and let the Sirene entry for the unit concerned confirm where the trace ends. ”