{"id":190484,"date":"2026-10-08T10:05:04","date_gmt":"2026-10-08T08:05:04","guid":{"rendered":"https:\/\/www.ruffetassocies.fr\/?p=190484"},"modified":"2026-10-08T10:22:40","modified_gmt":"2026-10-08T08:22:40","slug":"new-ape-codes-from-january-1-2027-anticipate-the-changes","status":"publish","type":"post","link":"https:\/\/www.ruffetassocies.fr\/en\/new-ape-codes-from-january-1-2027-anticipate-the-changes\/","title":{"rendered":"New APE codes from January 1, 2027 : Anticipate the changes"},"content":{"rendered":"\t\t
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Decree No. 2025-736 of 31 July 2025 approved the replacement, with effect from January 1, 2027, of the French Classification of Economic Activities (NAF) currently in force with a new version, known as \u2018NAF 2025\u2019.<\/p>

This reform will result in changes to the APE code for many companies.<\/p>

We have therefore put together a summary of the key rules applicable in this area so that you can familiarise yourself with the implications of this reform and find out what steps you can take now to prepare for its effects :<\/p>

What is the APE code ?
<\/span><\/span><\/span><\/span><\/span><\/strong><\/h6>

The APE code (Principal Activity Code), sometimes referred to as the NAF code, is a code assigned by INSEE to every business and every establishment when they are registered in the Sir\u00e8ne register.<\/p>

It is used to classify a business administratively according to its field of activity.<\/p>

Entry into force of the new nomenclature
<\/span><\/span><\/span><\/span><\/span><\/strong><\/h6>

The new classification system, known as \u2018NAF 2025\u2019, will come into force on January 1, 2027.<\/p>

On that date, all active legal entities listed in the Sir\u00e8ne register (companies, micro-entrepreneurs, associations, self-employed professionals and secondary schools) will automatically be assigned a new APE code, without needing to take any action themselves for this transition<\/strong>.<\/p>

Any business can check its future APE code \u2013 for information purposes only \u2013 by entering its SIREN number on the sirene.gouv.fr website.<\/p>

A simplified form, available online, enables any business that notices a discrepancy between the proposed future code and its actual activity to request a review and, where necessary, a correction from INSEE, before the code officially comes into force on January 1, 2027.<\/p>

Consequences that should not be underestimated
<\/span><\/span><\/span><\/span><\/span><\/strong><\/h6>

Whilst this amendment to the Code does not, in itself, create any new rights or obligations compared with the previous Code, it is nonetheless not without practical implications.<\/p>

We would like to draw your attention to the following points to bear in mind :<\/p>

\u2192 Applicable collective agreement<\/strong> : the APE code is often used as an indicator to determine which sector-specific collective agreement applies to the company. A change to the code may therefore raise questions about the relevant sector, which should be verified in light of the activity actually carried out.<\/p>

\u2192 Determining the rate for work-related accidents and occupational diseases (AT\/MP)<\/strong> : CARSAT (or CGSS) relies in particular on the establishment\u2019s APE code to determine the applicable occupational risk and calculate the AT\/MP contribution rate.<\/p>

\u2192 Liability for certain social security contributions<\/strong> : several sector-specific contributions or taxes (such as the vocational training contribution depending on the sector, taxes allocated to certain trade or professional bodies, and collective agreement contributions, etc.) are calculated or triggered on the basis of the APE code.<\/p>

\u2192 Allocation of sector-specific aid or public grants<\/strong> : many forms of aid, tax exemptions, public tenders or support schemes (regional, sector-specific, linked to a recovery plan, etc.) are conditional upon one or more specific APE codes.<\/p>

\u2192 Identification by the banking and insurance sectors<\/strong> : banks and insurance companies routinely use the APE code to assess a company\u2019s risk profile, tailor certain types of cover (professional indemnity insurance, comprehensive insurance, etc.) or tailor their product offerings.<\/p>

\u2192 Commercial and administrative documents<\/strong> : quotations, invoices, contracts, Kbis extracts, business cards and marketing materials mentioning the APE code will need to be updated.<\/p>

\u2192 Information systems and interfaces<\/strong> : accounting, payroll, invoicing and sales management software, as well as automated exchanges with social security and tax authorities and partners (banks, insurers, public procurement platforms), will need to incorporate the new code.<\/p>

The importance of planning ahead now
<\/span><\/span><\/span><\/span><\/span><\/strong><\/h6>

In view of these issues, we strongly recommend that every business take an interest in this reform before the deadline of January 1, 2027.<\/p>

We invite you to take the following steps with immediate effect :<\/p>

  • Check your future APE code<\/strong> on the sirene.gouv.fr website;<\/li>
  • Verify that it accurately reflects your actual business activity<\/strong>. Compare this future code with the main activity actually carried out by your company, as evidenced by your turnover and your corporate purpose.<\/li>
  • Request a correction if necessary<\/strong> by using the simplified form provided by INSEE to seek an assessment and, if required, a change to the code before it officially comes into force.<\/li>
  • Anticipate the knock-on effects<\/strong> : check the applicable collective agreement; update software, contracts, administrative and commercial documents, etc.<\/li><\/ul>

    \u00a0<\/p>

    We are available to discuss this matter with you and to support you in implementing the necessary changes.<\/p>

    Do you have any questions ? Your dedicated account manager is on hand to answer any questions you may have.<\/p>

    This article was written in October 2026 by the Social Department<\/strong><\/em><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    Decree No. 2025-736 of 31 July 2025 approved the replacement, with effect from January 1, 2027, of the French Classification of Economic Activities (NAF) currently in force with a new version, known as \u2018NAF 2025\u2019. This reform will result in changes to the APE code for many companies. We have therefore put together a summary […]<\/p>\n","protected":false},"author":23,"featured_media":190466,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"New APE codes from January 1, 2027 : Anticipate the changes","_seopress_titles_desc":"Decree No. 2025-736 of 31 July 2025 approved the replacement, with effect from January 1, 2027, of the French Classification of Economic Activities (NAF) currently in force with a new version, known as \u2018NAF 2025\u2019.","_seopress_robots_index":"","content-type":"","footnotes":""},"categories":[240,245],"tags":[],"_links":{"self":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/posts\/190484"}],"collection":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/comments?post=190484"}],"version-history":[{"count":9,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/posts\/190484\/revisions"}],"predecessor-version":[{"id":190494,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/posts\/190484\/revisions\/190494"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/media\/190466"}],"wp:attachment":[{"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/media?parent=190484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/categories?post=190484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ruffetassocies.fr\/en\/wp-json\/wp\/v2\/tags?post=190484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}