16 / 20 Transition timetable by domain and country
What are the French, Irish and Dutch timetables?
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.
France, Ireland and the Netherlands each have a published timetable that was verified in the pages consulted for this guide, and the three timetables are different. France moves to NAF 2025, with amended APE codes, from 1 January 2027 (FIXED). Ireland begins to publish statistical outputs using NACE Rev. 2.1 from January 2026 onwards (FIXED, as stated by the Central Statistics Office), on a gradual basis. The Netherlands implements SBI 2025 gradually from 2026 onwards (FIXED, as stated by Statistics Netherlands), with SBI 2008 and SBI 2025 both in use during the implementation period.
The three dates must not be combined into one European timetable.
What is the French timetable?
Service Public states that from 1 January 2027 (FIXED), all companies and establishments will see their amended APE code according to the new French classification of activities, NAF 2025. It states that it is possible to view the new APE code and to request a rectification, by giving the SIREN number of the company in the tool on the Sirene site, sirene.gouv.fr, where the new code appears with the name 2025 APE Code and the 2025 activity label. The APE code is assigned by INSEE to identify the main activity of a company or a business, as Service Public explains in its account of the change. The French timetable is therefore a register timetable as well as a statistical timetable: it changes the code shown in the Sirene directory, and it provides a checking and rectification route before the change takes effect. The checking route is part of the timetable, not an addition to it, and a reader in France should use it rather than waiting for the change to appear.
What is the Irish timetable?
The Central Statistics Office states that during 2025 (FIXED, as stated by the Central Statistics Office), Eurostat finalised its NACE guidance documentation and the CSO Business Register completed work on updating the coding of enterprises to NACE Rev. 2.1. From 2026 (FIXED, as stated by the Central Statistics Office), the CSO will begin implementing the new NACE version across statistical outputs, on a gradual basis, according to the timelines set out in EU regulations. From January 2026 onwards (FIXED, as stated by the Central Statistics Office), CSO statistical outputs will begin to be published using NACE Rev. 2.1, starting with Business Statistics and Labour Force Statistics, amongst others. Over time, NACE Rev. 2 will be replaced by NACE Rev. 2.1 in CSO statistical production. The Irish timetable therefore has two parts: a completed register coding exercise, and a gradual publication changeover that starts with named outputs. A reader of an Irish output should check the output’s own note for the version used, rather than assuming that every CSO output moved on the same date.
What is the Dutch timetable?
Statistics Netherlands states that work on SBI 2025 is almost complete, and that from 2026 onwards (FIXED, as stated by Statistics Netherlands), SBI 2025 is gradually implemented into CBS statistics. SBI 2008 and SBI 2025 will both be in use during the implementation period. The SBI is the Dutch standard for classifying economic activities, and each business is assigned a code by the Dutch Chamber of Commerce, the KVK, that indicates how the main economic activities of the business are classified, as Statistics Netherlands explains. The first two levels of SBI are aligned with ISIC, and, with a few exceptions, the first four digits of SBI are identical to NACE. The fifth level is specific to the Netherlands. The Dutch timetable is therefore gradual and overlapping: two versions in use at once, with the new version phased into statistics over time. A reader of a Dutch statistic must check which SBI version the table uses, and a reader of a KVK record must check which version the record shows.
| Country | Instrument or standard | Published timetable |
|---|---|---|
| France | NAF 2025, APE code in Sirene | From 1 January 2027 (FIXED) |
| Ireland | NACE Rev. 2.1 in CSO outputs | From January 2026 onwards (FIXED, as stated by the Central Statistics Office), gradual |
| Netherlands | SBI 2025 in CBS statistics | From 2026 onwards (FIXED, as stated by Statistics Netherlands), gradual, both versions in use |
The table is a comparison of published timetables, not a single timetable. The dates, the bodies, and the gradual or single step character of each change are all different, and the table keeps those differences visible.
What do the three timetables not decide?
None of the three timetables decides the code for a specific business on its own, and none decides tax, licensing, funding or collective agreement questions. The French timetable provides a checking and rectification route, and the Irish and Dutch timetables describe publication and implementation. The entry for a specific business is confirmed with the institute or register that holds the record: INSEE and the Sirene directory in France, the Central Statistics Office Business Register in Ireland, and the KVK Business Register with Statistics Netherlands in the Netherlands. The timetable tells the reader when to check. The holder tells the reader what the entry is.
Check the Sirene tool for a French entry, check the CSO output note for an Irish statistic, check the SBI version in a Dutch table, and confirm any single entry with the institute or register that holds it.