01 / 20 The regulation behind NACE Rev. 2.1
What NACE Rev. 2.1 is
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.
NACE Rev. 2.1 is the current version of the statistical classification of economic activities used in the European Union. It groups economic activities into a hierarchy of sections, divisions, groups and classes, so that statistics collected in different member states can be compared. The version was set by Commission Delegated Regulation (EU) 2023/137, which amended Regulation (EC) No 1893/2006. It is a classification for statistical purposes only. It does not decide how a business is registered, taxed or licensed. That decision rests with the register or authority that holds the record.
What do the four levels contain?
Each level sits inside the level above it, and each lower category belongs to exactly one category above. A section is the broadest grouping, a division narrows the section, a group narrows the division, and a class is the most detailed level.
| Level | Identifier | What it groups |
|---|---|---|
| Section | One letter | A broad area of activity, for example J and K |
| Division | Two digits | A narrower field inside a section |
| Group | Three digits | A narrower field inside a division |
| Class | Four digits | The most detailed category, inside a group |
The adopted structure has 22 sections, 87 divisions, 287 groups and 651 classes (FIXED, as adopted). The class count is 36 more than in NACE Rev. 2.
Which law sets the classification, and which dates are fixed?
Two instruments set the classification. Regulation (EC) No 1893/2006 established NACE Revision 2, applying since 1 January 2008 (FIXED). Commission Delegated Regulation (EU) 2023/137 of 10 October 2022 amended it and specified NACE Rev. 2 update 1, NACE Rev. 2.1, entering into force on 9 February 2023 (FIXED).
Application to data transmission is staggered by statistical domain, from 1 January 2025 until 1 January 2031 (FIXED range). Eurostat states that NACE Rev. 2.1 is to be used for European statistics from 2025 onwards, while statistics for 2008 to 2024 use NACE Rev. 2. Check the legislation for one domain, because the range covers domains, not a single date.
On this site, FIXED means a date in force or on a published timetable. EXPECTED means a proposal, target, consultation date, or expectation not yet fixed. Every date in a guide carries one of the two labels.
What changed from NACE Rev. 2?
NACE Rev. 2.1 introduces new concepts at all levels and restructures a number of existing headings, while the structure was maintained where no change was explicitly required. Much of the classification is therefore unchanged.
The clearest change is at section level. The former Section J, for information and communication, was split into Section J for publishing, broadcasting and content production and distribution activities, and Section K for telecommunication, computer programming, consulting, computing infrastructure and other information service activities. The sections that followed shifted one letter as a result. Correspondence tables and explanatory notes record each move.
What does a code not do?
A NACE code does not decide anything about a specific business beyond its statistical description. 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 does not grant a licence, set a tax rate, decide employment status, or decide eligibility for funding or a collective agreement.
A correspondence table mapping is also limited. Where a Rev. 2 class splits into two or more Rev. 2.1 classes, the table shows a one to many mapping, which does not by itself pick the new class for a specific business. Check the explanatory note for each new class, which states what it includes and excludes, before any entry is confirmed.
Where is a code confirmed?
The meaning of a category is in the Eurostat explanatory notes and introductory guidelines. The move of an activity between versions is in the correspondence tables. The entry for a specific business is confirmed with the national statistical institute of the country concerned, or the business register that holds the record. This site points to those sources. It does not hold a register, and it does not decide an entry.
Check the explanatory note for the class, check the correspondence table for the old code, and confirm the entry with the institute or register that holds it.