APE Code and NAF Code: Definition, List and How to Find Your Company's Code

By Rajan Rauniyar

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Updated on: Feb 9th, 2026

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11 min read

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In France, the APE code/NAF code is an alphanumeric identifier that defines the main activity of a company. There are several hundred of them. One of them is assigned by INSEE to each company at the time of its creation based on the information submitted. 

Key Points to Remember

  • The APE code/NAF code is a sequence of 4 digits and 1 letter that allows the identification and classification of the main activities of companies
  • This code is assigned by the National Institute of Statistics and Economic Studies (INSEE) based on the corporate purpose of the company created
  • There is no difference between the terms "APE code" (Main Activities of Companies) and "NAF code" (French Nomenclature of Activities)
  • There is an official consultable list listing the French activity nomenclatures which can be used to anticipate the code corresponding to your activity.

What is the APE Code and NAF Code?

The APE or NAF code is a mandatory identifier consisting of 4 digits and 1 letter that officially defines the main business sector of a company or self-employed worker.

This code is based on the French Nomenclature of Activities (NAF), a standardized classification used by INSEE. The version currently in force is NAF rev. 2, which is aligned with European (NACE) and international standards, thus facilitating statistical comparisons between countries.

Difference: The acronym APE stands for "Main Activities of Companies" while NAF means "French Nomenclature of Activities." Apart from this detail and the fact that "APE code" is often preferred to "NAF code" in practice, the two terms legally designate the same thing.

Purpose of the APE Code and NAF Code

Assigned by INSEE at the time of business registration, the code is primarily a statistical identifier, used to organize and analyze economic activity across sectors in a consistent way. In practice, the APE/NAF code supports several administrative and operational functions:

  • Economic statistics and analysis: It enables public authorities to track employment, production, and sectoral trends at national and regional levels.
  • Administrative coordination: The code helps route businesses to the correct authorities for social security, professional bodies, and formalities.
  • Employment and labour framework: It acts as an indicator for determining the applicable collective bargaining agreement and must appear on employee payslips.
  • Regulatory and professional reference: Certain regulated activities, insurance requirements, or sector-specific obligations are linked to the activity classification.

How to Find Your Company's APE Code and NAF Code?

You can find your company’s APE/NAF code using the following methods:

  • Via official business documents: Your APE code is listed on your Kbis extract (or Extrait RNE for liberal professions and artisans). These documents can be downloaded for free from the government’s official business directory: Annuaire des Entreprises 
  • Using INSEE’s SIRENE database: Visit the INSEE situation notice portal, enter your SIREN or SIRET number, and download the avis de situation, which clearly displays your APE code.
  • On employee payslips: If your company has employees, French regulations require the APE code to appear on all bulletins de paie, making it easy to check internally.
  • Before or during business creation: When planning a business, you can explore likely APE/NAF codes using the official simulator on Service-Public.fr or by browsing INSEE’s NAF classification.

List of the Most Common APE and NAF Codes

There are more than 700 APE/NAF codes. Here are the most common:

Services and Consulting

7022Z: Business consulting and other management consulting.

6202A: Consulting in computer systems and software.

6201Z: Computer programming.

8559B: Other teaching (training).

9003B: Other artistic creation.

Commerce and Sales

4791A: Distance selling on general catalogs (E-commerce).

4799A: Retail trade outside stores, stalls or markets.

4711F: Hypermarkets.

4511Z: Trade of cars and light motor vehicles.

Food Service and Accommodation

5610C: Fast food restaurants.

5610A: Traditional restaurants.

5630Z: Beverage establishments.

Building and Public Works (BTP)

4321A: Electrical installation work in all premises.

4339Z: Other finishing work (multi-services).

4120A: Construction of individual houses.

4391B: Roofing work by elements.

4322B: Installation work for heating and air conditioning equipment.

Others

8121Z: General cleaning of buildings.

4932Z: Passenger transport by taxi (VTC).

6419Z: Other monetary intermediation.

Of course, this list is not exhaustive.

Complete APE Code and NAF Code List Download

Here is the complete list of APE/NAF Code list in Excel Format that you can download and find the applicable code

Click to Download

Who Assigns the APE Code and NAF Code?

The APE/NAF code is issued by the National Institute of Statistics and Economic Studies (INSEE) to each company at the time of its registration according to the corporate purpose provided to the institute during the creation process. This falls within the framework of articles R123-220 to R123-234-2 of the Commercial Code and decree no. 2007-1888 of December 26, 2007 approving the French nomenclatures of activities and products.

It is important to note that INSEE does not base its classification solely on the legal form of the company, but rather on a detailed description of its actual activity. A too general or imprecise description of the company's corporate purpose can therefore lead to an erroneous interpretation and the assignment of an inappropriate code.

Common Errors Related to APE Code and NAF Code

Here are the most frequent pitfalls to avoid:

  • Imprecise definition of activity: declaring an activity in a too vague or poorly defined manner at the time of registration.
  • Mixing main and secondary activity: not identifying as the main activity the one that generates the majority of turnover.
  • Selection of a too general code: opting for a "catch-all" code instead of a code precisely corresponding to the field of practice.
  • Omission of changes in activity: forgetting to update the APE code when the company modifies its services or type of clientele.
  • Confusion between APE code and legal status: believing that the APE code determines the legal form or tax regime (e.g., micro-entrepreneur).
  • Lack of knowledge about collective agreements: an unsuitable NAF code can lead to the application of an erroneous collective agreement.
  • Difficulties related to aid schemes: incorrect classification can exclude the company from certain assistance conditional on the business sector.

In case of error, it is appropriate to request a modification from INSEE via the single service point, describing precisely the activity carried out.

Conclusion

In summary, the APE/NAF code is much more than a simple administrative identifier: it plays a determining role in the recognition, classification, and control of a company's activity. Assigned by INSEE when the company is created, it influences access to certain markets, the application of collective agreements, and eligibility for various aid schemes. A precise definition of the activity in advance, as well as constant vigilance in case of changes within the company, are therefore essential to avoid errors, which can sometimes have significant consequences. A good understanding of the APE/NAF code ensures safer, more consistent, and more compliant management of the legal and economic framework in which the company operates.

Frequently Asked Questions

Are the APE Code and NAF Code Identical?

Yes. The terms "APE code" (Main Activity Exercised) and "NAF code" (French Nomenclature of Activities) designate exactly the same thing. The difference is purely terminological: APE is the name most commonly used in practice, while NAF refers to the official classification.

Does the APE Code Influence the Tax Regime?

No, the APE code has no direct impact on a company's tax regime. It does not determine taxation, VAT regime, or legal status. However, certain subsidies, sectoral obligations, or specific regulations may be based on the business sector identified by the APE code.

Can You Have Multiple APE Codes?

No. A company can only have one APE code, corresponding to its main activity, that is, the activity that generates the largest part of its turnover. Secondary activities do not result in the assignment of additional codes.

What to Do if My APE Code Does Not Correspond to My Activity?

If the assigned code does not faithfully reflect the activity actually carried out, it is recommended to request a correction. An inappropriate code can have consequences on the applicable collective agreement, access to certain forms of assistance, or the credibility of the company with its partners.

How to Modify My APE Code?

The modification is done with INSEE, generally via the single service point. You must provide a precise and detailed description of the activity actually carried out so that INSEE can reassess and correct the assigned code.

Why Does INSEE Assign the APE Code?

INSEE assigns the APE code in order to classify companies by business sector, which allows the production of reliable economic statistics, analysis of the French economic fabric, and harmonization of administrative data between different institutions.

Must the APE Code Appear on Invoices?

No. It is not mandatory to indicate the APE code on invoices. The mandatory legal information remains the SIREN/SIRET number, company name, address, and tax information. However, the APE code can be indicated for informational purposes.

Can the APE Code Define My Collective Agreement?

Indirectly, yes. The APE code is often used as an indicator to determine the applicable collective agreement, but it is not legally determinative in itself. The collective agreement depends above all on the activity actually carried out by the company, even if the APE code is frequently used as a reference.

About the Author
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Rajan Rauniyar

Senior Content Writer- International
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I’m a Senior Content Writer at ClearTax, specializing in e-invoicing, VAT, and Tax compliance. Over the years, I’ve researched and written everything from blog posts to whitepapers and product guides, helping ClearTax expand in Malaysia, KSA, UAE, Singapore, Belgium, France and beyond. My goal is to write the most comprehensive, understandable, readable, and accurate content on any topic that has ever existed on the internet. Read more

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