01 / 20 The regulation behind NACE Rev. 2.1
Why do two instruments set one classification?
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.
Two instruments set one classification because the second amends the first. Regulation (EC) No 1893/2006 establishes NACE Revision 2, and Commission Delegated Regulation (EU) 2023/137 amends that regulation to specify NACE Rev. 2 update 1, NACE Rev. 2.1. The EUR-Lex summary presents both instruments under one summary heading, with the original regulation as the base text and the delegated regulation as the updating instrument. Reading them together gives the current structure. Reading only the original text gives the earlier version, and reading only the amendment without the base text leaves the framework and the scope unstated.
How does an amendment work here?
An amendment changes the text it amends, rather than replacing the whole framework. The Eurostat manual states that the structure of NACE Rev. 2.1 is established by Regulation (EC) No 1893/2006 as amended by Commission Delegated Regulation (EU) 2023/137 of 10 October 2022 (FIXED). The manual reproduces both instruments in its legal basis annex, so that the base text and the amendment can be read side by side. The EUR-Lex summary states that successive amendments to Regulation (EC) No 1893/2006 have been incorporated into the original text, and that the consolidated version is of documentary value only.
That note on the consolidated version matters for careful reading. A consolidated text gathers amendments into one document for convenience. It does not replace the amending instruments as the record of what changed and when. A reader who needs the date on which a change entered into force, or the range over which it applies to data transmission, must check the amending instrument itself, not only the consolidated reading text.
| Reading step | Source to use |
|---|---|
| Framework and scope | Regulation (EC) No 1893/2006, EUR-Lex summary |
| Updated structure | Commission Delegated Regulation (EU) 2023/137 |
| Combined reading text | Consolidated version, documentary value only |
| Category meaning | Eurostat explanatory notes and introductory guidelines |
Why was an update needed, and what did it keep?
The EUR-Lex summary states that Regulation (EU) 2023/137 updates the classification to take account of technological and economic developments, and to align it with other economic and social classifications. The Eurostat manual records that in 2018 (FIXED) the European Statistical System Committee decided to launch a review of NACE Rev. 2, to integrate changes that had occurred since the previous revision, such as digitalisation, globalisation and more attention paid to well being and sustainability. A first stage was completed when the committee validated the structure of NACE Revision 2 Update 1 in May 2022 (FIXED).
The update did not change the overall characteristics of NACE. The manual states that NACE Rev. 2.1 strikes a balance between the level of disaggregation requested by main users and the workload in statistical offices, and that the overall characteristics have not been changed through Update 1. Eurostat states on its overview page that new concepts were introduced at all levels and a number of existing headings were restructured, while efforts were made to maintain the structure in all areas that did not explicitly require change based on new concepts. The four level hierarchy therefore survives the amendment intact, with new and restructured categories inside it.
What stays the same across both instruments?
The scope stays the same. Both instruments are presented in the EUR-Lex summary under the same limits: 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. The amendment changes categories, headings and structure. It does not change a code into a licence, a tax decision, or an eligibility decision. It does not assign a new code to a specific business. Those are separate matters for the register or authority that holds the record, and for the institute that publishes the national version.
A second point also stays the same. The classification remains a hierarchy in which each lower category belongs to exactly one category above, as described in the Eurostat background article. The amendment adds a section and changes counts at lower levels, but it does not introduce a second hierarchy or a parallel code system. A reader who follows a category from section to class is following the same kind of path in both versions, even where the letters and numbers along the path have changed.
Where are the two instruments read together?
EUR-Lex is the place where the two instruments are listed together, with the summary, the main documents, and the consolidated version. The Eurostat manual is the place where the legal basis annex gathers both instruments and the introductory guidelines explain the update. The explanatory notes then state what each category contains, and the correspondence tables record each move between versions. For an entry held for a specific business, the national statistical institute or the business register that holds the record is the place of confirmation.
Start with the EUR-Lex summary to see the base text and the amendment together, then read the manual annex for the legal basis, and finish by confirming any entry with the institute or register that holds it.