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NACE Rev. 2 vs NACE Rev. 2.1: what changed

Published 29 September 2026 · 5 min read · by NACE Finder

NACE is the statistical classification of economic activities used across the European Union. Its revision NACE Rev. 2.1 replaces NACE Rev. 2, the version in use since 2008, and is the first major update in almost two decades. If you store NACE codes for customers, suppliers or your own company, many of them will change, and some cannot be converted without looking at the business again.

NACE Rev. 2NACE Rev. 2.1Sections2122Classes615651+1+36

Key dates

  • 9 February 2023: Commission Delegated Regulation (EU) 2023/137 establishing NACE Rev. 2.1 enters into force.
  • 1 January 2025: European statistics start to be produced on the basis of NACE Rev. 2.1, phased in by statistical domain until 1 January 2031.
  • National versions follow their own timetables. Germany (WZ 2025) and Italy (ATECO 2025) switched in 2025; France introduces NAF 2025 for company codes on 1 January 2027.

A more detailed structure

NACE Rev. 2.1 has one more section and 36 more classes. The number of divisions falls by one, because the old division 45 (trade and repair of motor vehicles) no longer exists.

LevelNACE Rev. 2NACE Rev. 2.1Change
Sections2122+1
Divisions8887−1
Groups272287+15
Classes615651+36

Section J is split, and letters shift

The old section J “Information and communication” is divided into two sections. Because a section is added in the middle of the alphabet, every section from K onwards shifts one letter along:

  • JPublishing, broadcasting, and content production and distribution activities
  • KTelecommunication, computer programming, consulting, computing infrastructure and other information service activities
  • LFinancial and insurance activities (was K)
  • MReal estate activities (was L)
  • NProfessional, scientific and technical activities (was M)

The same shift continues to the end of the list, which now runs from A to V; the full list is in the NACE Rev. 2.1 code list. Anything that stores or filters by section letter, such as reporting templates or risk rules, needs to be reviewed. For IT companies the split has a side effect: software publishing (division 58) stays in J, while programming and hosting (62, 63) move to K. See NACE code for software and IT companies.

How many codes actually change?

We evaluated the official correspondence table published by Destatis for WZ 2008 → WZ 2025 at class level. The German classification is identical to NACE down to the four-digit class. Its links map the 615 classes of NACE Rev. 2 as follows:

  • 372 classes keep their four-digit code.
  • 77 classes map to exactly one new class, but under a different number.
  • 166 classes are split across two or more new classes.

So roughly four in ten old codes cannot simply be copied over. For split classes the right new code depends on what the business actually does, so an automatic one-to-one conversion is not possible. Eurostat counts differently, by link type (354 one-to-one, 25 merged, 11 split, 225 many-to-many); both views are explained in our guide to the NACE correspondence table.

Examples

NACE Rev. 2TitleNACE Rev. 2.1Title
62.01Computer programming activities62.10Computer programming activities
62.02Computer consultancy activities62.20Computer consultancy and computer facilities management activities
64.20Activities of holding companies64.21 / 64.22Activities of holding companies / Activities of financing conduits
63.11Data processing, hosting and related activities63.10 (partly 60.20, 60.39)Computing infrastructure, data processing, hosting and related activities
47.91Retail sale via mail order houses or via Internetby product (47.11–47.79), 47.91, 47.92Retail classified by goods sold; new classes for retail intermediation

Retail: product first, channel second

One of the most visible changes concerns online retail. NACE Rev. 2 had a class for retail sale via mail order or the internet (47.91). In NACE Rev. 2.1, retailers are classified by the goods they sell, regardless of whether they sell in a shop or online. The codes 47.91 and 47.92 are reused for a different activity: intermediation services for retail sale, which covers marketplaces and platforms that bring buyers and sellers together without selling on their own account.

What to do with existing codes

  1. Identify where NACE codes are stored: CRM, onboarding, risk models, reporting.
  2. Convert the unambiguous cases with the official correspondence table.
  3. Reclassify split cases from the business description rather than from the old code.
  4. Check rules that rely on section letters, since everything from K onwards has shifted.

If you need the current code of a particular company, the national register is the first place to look; see how to find the NACE code of a company. For individual cases, the NACE Finder returns the NACE Rev. 2.1 class for a short business description. National versions are available for France (NAF), Italy (ATECO) and Austria (ÖNACE).

Frequently asked questions

When did NACE Rev. 2.1 start to apply?
European statistics have been produced on the basis of NACE Rev. 2.1 since 1 January 2025, phased in by statistical domain until 1 January 2031. The regulation itself entered into force on 9 February 2023.
How many classes does NACE Rev. 2.1 have?
651 classes, 36 more than NACE Rev. 2. There are 22 sections, 87 divisions and 287 groups.
Why is finance now section L instead of K?
The old section J was split into J and K. All sections after it shifted one letter along, so financial and insurance activities became L and real estate M.
Can I keep using my NACE Rev. 2 codes?
For European statistics, NACE Rev. 2.1 replaces NACE Rev. 2. About four in ten old codes change number or are split, so stored codes should be converted and the split cases reviewed.

Sources