French businesses: check your new APE code before January 2027

Every company and establishment registered in the French Sirene directory will receive a new APE code on 1 January 2027, when the NAF 2025 classification enters into force.

Why the APE code matters

The APE code identifies the company's main activity. It appears on payslips and is often used when determining the relevant collective agreement, professional training rules, insurance terms, public aid eligibility and sector statistics. A classification that does not reflect the activity actually carried out can therefore create practical difficulties.

What companies should do now

• Look up the future APE 2025 code on the official Sirene website using the SIREN number
• Compare the new activity label with the business actually performed in France
• Check every French establishment, not only the registered office
• Request a correction through the official online procedure if the proposed code is inaccurate
• Review payroll, insurance and contractual documents before January 2027

Foreign groups with a French entity

International groups should involve the manager of the French subsidiary or permanent establishment. The description used by the parent company may not be sufficiently precise for French classification purposes, particularly where sales, consulting, software and support activities are combined.

Official source

Service Public Entreprendre, “What is the APE code (NAF code)?”, verified on 21 January 2026. The official page links to the Sirene service used to consult and rectify the future code: https://entreprendre.service-public.gouv.fr/vosdroits/F33050?lang=en&language=en-gb

Our firm can review the accounting, payroll and tax consequences of the new classification for a French business or establishment.