01 / 20 The regulation behind NACE Rev. 2.1
What does Delegated Regulation (EU) 2023/137 do?
Published Updated
Statistical classification only
Statistical classification only. This guide does not determine any reader's code. Confirm a code with the national statistical institute or the business register that holds the record. This is general information, not advice on any reader's registration.
Commission Delegated Regulation (EU) 2023/137 amends Regulation (EC) No 1893/2006 and specifies NACE Rev. 2 update 1, known as NACE Rev. 2.1. The EUR-Lex summary states that the delegated regulation updates the NACE Rev. 2 classification to take account of technological and economic developments, and to align it with other economic and social classifications. It keeps the four level structure of sections, divisions, groups and classes. It does not create a new kind of legal effect for a code, and it does not decide the entry held for any specific business.
Which instrument is it, and when did it take effect?
The delegated regulation is dated 10 October 2022 (FIXED). The EUR-Lex summary gives its Official Journal reference as OJ L 19, 20 January 2023 (FIXED), pages 5 to 42. The summary states that the regulation entered into force on 9 February 2023 (FIXED). Eurostat states on its NACE overview page that the newest version was adopted by the European Commission in October 2022 (FIXED), and that it is to be used for European statistics from 2025 (FIXED) onwards. The Central Statistics Office in Ireland states that the current version was adopted by this delegated regulation and will begin to be used for the production of European statistics from 1 January 2025 (FIXED).
Entry into force and application to data transmission are different steps. The delegated regulation entered into force in February 2023 (FIXED), while its application to data transmission is staggered by statistical domain. The EUR-Lex summary states that it will start to apply to data transmission incrementally, depending on the statistical domain, from 1 January 2025 until 1 January 2031 (FIXED range). A reader must therefore check the timetable for one domain, rather than treating a single date as the date for every statistic.
| Element | What the source states |
|---|---|
| Instrument | Commission Delegated Regulation (EU) 2023/137 |
| Date of the instrument | 10 October 2022 (FIXED) |
| Entry into force | 9 February 2023 (FIXED) |
| What it specifies | NACE Rev. 2 update 1, NACE Rev. 2.1 |
| Data transmission | From 1 January 2025 to 1 January 2031 (FIXED range), by domain |
What does the delegated regulation specify?
The EUR-Lex summary states that Regulation (EU) 2023/137 specifies NACE Rev. 2 update 1, comprising four levels: sections identified by one letter, divisions by two digits, groups by three digits, and classes by four digits. The Eurostat manual presents the same structure in its detailed structure, and states that the structure of NACE Rev. 2.1 is established by Regulation (EC) No 1893/2006 as amended by this delegated regulation. The update introduces new concepts at all levels and restructures a number of existing headings, while efforts were made to maintain the structure in areas that did not explicitly require change based on new concepts, according to Eurostat.
The manual records the outcome in numbers. NACE Rev. 2.1 has 22 sections, 87 divisions, 287 groups and 651 classes (FIXED, as adopted). Those counts are the adopted structure, not a forecast. They describe the classification as a whole. They do not describe the entry for a business, and they do not show which class applies to a particular activity. For that detail, the explanatory notes and the correspondence tables must be read alongside the regulation.
What does the delegated regulation not do?
The delegated regulation does not extend the scope of the original regulation beyond statistical purposes. The EUR-Lex summary applies the same limits to both instruments: the legislation only applies to the use of the classification for statistical purposes, and it does not oblige member states to collect, publish or supply data. A code in NACE Rev. 2.1 therefore does not decide tax, social security, collective agreement, licensing or funding eligibility. It does not oblige a register to change an entry on a particular date, and it does not pick a new class for a business whose old class was split or merged. The correspondence tables show the relationship between versions, and the explanatory notes state what each new class includes and excludes. The decision on an entry remains with the institute or register that holds it.
Where is the delegated regulation confirmed?
The text is on EUR-Lex as a PDF under the CELEX reference for the delegated regulation, and the EUR-Lex summary gives the aims, the key points and the application range in one place. The Eurostat overview page gives the roll out in summary, including the introductory guidelines, the explanatory notes, and the plans for backcasting and double reporting. The Eurostat manual reproduces the delegated regulation in its legal basis annex. For a category, read the explanatory note. For a move between versions, read the correspondence table. For an entry, confirm it with the national statistical institute or the business register that holds the record.
Check the delegated regulation on EUR-Lex for the instrument and its dates, check the Eurostat manual for the adopted structure, and confirm an entry with the institute or register that holds it.