A NACE code is the EU’s code for what a business does: a letter for the section and up to four digits for the class, such as 25.11 for the manufacture of metal structures. The VSME, banks and customers ask for it to place you in a sector. Your national code (NAF, WZ, SBI, ATECO, CNAE, PKD or the UK SIC) is usually in your business register entry, and in the EU its first four digits usually give the NACE code.
What is a NACE code?
NACE is the EU’s statistical classification of economic activities. A NACE code says what a business does, from a letter for the broad section to four digits for the most detailed class: section C is manufacturing, division 25 the manufacture of fabricated metal products, and class 25.11 the manufacture of metal structures. The current version, NACE Rev. 2.1, was established by Commission Delegated Regulation (EU) 2023/137 and is used for European statistics from 2025. It has 22 sections (A to V), 87 divisions, 287 groups and 651 classes.
Why reports ask for it
The EU voluntary standard (VSME) asks for your NACE code in its general information, so readers know your sector. Banks and customers use it to compare you with your peers and to sort companies by climate impact: the sectors with high climate impact are NACE Rev. 2.1 sections A to H and M. The EU taxonomy describes its activities with reference NACE codes, and spend-based emission factors are published per sector, so the code also helps estimate the emissions of what you buy.
National codes in each country
Each EU country uses a national version derived from NACE: most keep the NACE code as the first four digits and add more detail after it. The UK, outside the EU, has its own SIC, which follows NACE closely.
- France: the NAF code, known as the APE code, four digits and a letter, such as 25.11Z. NAF 2025, based on NACE Rev. 2.1, applies from 1 January 2027, and during 2026 companies can see their future code in the Sirene register.
- Germany: the WZ code, five digits. WZ 2025 has applied to statistics since 1 January 2025.
- Netherlands: the SBI code, five digits. The KVK moved the trade register to the new SBI codes in September 2025.
- Italy: the ATECO code, six digits. ATECO 2025 has applied since 1 April 2025.
- Spain: the CNAE code, four digits. CNAE-2025, approved by Royal Decree 10/2025, has been used for statistics since 1 January 2025.
- Poland: the PKD code, four digits and a letter. PKD 2025 has applied since 1 January 2025, and companies registered before then must update their codes by 31 December 2026.
- United Kingdom: the SIC code, five digits. Companies House still uses SIC 2007; UK SIC 2026, aligned with NACE Rev. 2.1, took effect on 14 April 2026 and is being brought into use in stages.
How to find your code
Your national code is usually in your business register entry: the Sirene register in France, the KVK extract in the Netherlands, the visura camerale in Italy, CEIDG or KRS in Poland, and Companies House in the UK. The first four digits of an EU national code usually give the NACE code; where they differ, the national statistics office publishes a correspondence table. If your company does several things, the main activity is the one with the largest share of value added, which in practice is usually the largest share of turnover.
What changed in 2025
Moving from NACE Rev. 2 to Rev. 2.1 changed some codes even where the business did not change. Information and communication was split into two sections, J and K, so the letters of the later sections moved on by one: financial services went from K to L, and real estate from L to M. Division 45, the motor vehicle trade, was merged into wholesale and retail trade. When a report asks for a NACE code, give it in the version the reader uses and say which version that is.
Doing it in Greener Ahead
Greener Ahead asks for your NACE code once, on the company profile, where you can search by activity or by code in NACE Rev. 2.1. Sustainability Reporting uses it in your VSME report, and Carbon accounting uses it to compare your footprint with your sector. Sustainability Reporting costs €995 per year and Carbon accounting €1,495, both with unlimited users, and you can try them free for 14 days without a card. Check the pricing page for current details.
National codes at a glance
The national code, its format and the version in use, country by country.
| Country | National code | Format | Version in use |
|---|---|---|---|
| France | NAF (APE code) | Four digits and a letter | NAF 2025 from 1 January 2027 |
| Germany | WZ | Five digits | WZ 2025 since 2025 |
| Netherlands | SBI | Five digits | SBI 2025 since September 2025 |
| Italy | ATECO | Six digits | ATECO 2025 since April 2025 |
| Spain | CNAE | Four digits | CNAE-2025 since 2025 |
| Poland | PKD | Four digits and a letter | PKD 2025 since 2025; update by the end of 2026 |
| United Kingdom | SIC | Five digits | SIC 2007 at Companies House; SIC 2026 adopted in April 2026 |
Choosing the right code
A few checks keep the sector the same in every report.
- Start from the code in your business register entry.
- Check that it still describes your main activity.
- Take the activity with the largest share of value added or turnover as the main one.
- Note which NACE version the reader asks for.
- Use the same code in every report and questionnaire.
Sources and scope
- EUR-Lex: Commission Delegated Regulation (EU) 2023/137 establishing NACE Rev. 2.1
- Eurostat: NACE, statistical classification of economic activities
- INSEE: towards a new classification, NAF 2025
- ONS: UK SIC 2026 revision process
These resources explain a preparation workflow. Check your selected standard and recipient requirements before sharing your report.





















