If you’re self-employed in France, you may soon notice that your APE code has changed. Don’t worry – for most people, this won’t require any action and won’t affect the way you run your business. New APE codes for businesses will be assigned by the French government through INSEE, which is introducing a new classification system that will update the APE codes assigned to every business in France from 1 January 2027.
Here’s what you need to know.
What is an APE code?
Your APE code (Activité Principale Exercée) is a five-character code assigned by INSEE when your business is registered. It identifies your main business activity using the French NAF (Nomenclature d’Activités Française) classification.
Although many business owners never pay much attention to it, the APE code is used by government departments, insurers, banks and other organisations to classify your business.
New APE codes for businesses in 2027 – What is changing?
France is replacing the current NAF 2008 classification with a new NAF 2025 version.
As a result, every business registered in the SIRENE database will receive a new APE code from 1 January 2027.
This affects:
- Sole traders (entrepreneurs individuels)
- Micro-entrepreneurs (auto-entrepreneurs)
- Freelancers
- Companies (SARL, SAS, EURL, etc.)
- Associations
- Other registered organisations
Will I need to apply for a new code?
In most cases, no.
INSEE will automatically assign your new APE code based on the activity already recorded for your business.
You won’t need to submit a new registration or amend your business simply because of this national update.
Should I check my new code?
Yes.
Although the new APE codes for businesses in won’t be introduced until 2027, during 2026, businesses will be able to view the APE code that has been allocated under the new classification.
This is worth checking carefully.
If INSEE has misunderstood your main activity or allocated a code that doesn’t accurately describe what your business does, you should request a review before the changes become official.
This is particularly important for businesses that provide a range of services, as choosing the wrong principal activity can sometimes lead to confusion later.
Will this affect my taxes or social security contributions?
For the vast majority of businesses, no.
The government has made it clear that this is primarily a statistical update designed to modernise the classification of economic activities and better reflect today’s economy.
Simply receiving a new APE code does not change:
- your tax regime
- your social security contributions
- your legal status
- your VAT obligations
- your accounting requirements
Could the new code affect anything?
Possibly, although usually only indirectly.
Your APE code is sometimes used by other organisations when categorising your business. For example, it may influence:
- which collective agreement (convention collective) applies if you employ staff
- which OPCO provides access to professional training funding
- how banks, insurers or other organisations classify your business
- eligibility for certain grants, statistics or sector-specific programmes
For this reason, it’s important that your APE code accurately reflects your main activity, even if it doesn’t directly affect your taxes.
What should you do now?
There is no need to panic or make immediate changes.
Instead:
- Continue running your business as normal.
- Watch for announcements during 2026 about checking your future APE code.
- Review the proposed code carefully.
- Request a correction if it doesn’t accurately represent your principal business activity.
Help in France can help
Many business owners don’t know what their current APE code means, let alone whether the new one is correct.
If you’re unsure whether your business has been classified correctly, or you’re planning to change or add activities, Help in France can help you understand your registration and, where appropriate, assist with requesting amendments.
Getting your business classification right now can help avoid administrative problems later.
Disclaimer: This article is based on information currently published by the French authorities. Further guidance on the implementation of the new NAF 2025 classification is expected during 2026 before the new APE codes come into force on 1 January 2027.
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