Commission Delegated Regulation (EU) 2025/472 of 2 September 2024 amending Regulation (EU) No 691/2011 of the European Parliament and of the Council, as regards references to the statistical classification of economic activities NACE established by Regulation (EC) No 1893/2006 of the European Parliament and of the Council

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts⁽¹⁾, and in particular Article 3(3) thereof,

Whereas:

Regulation (EC) No 1893/2006 of the European Parliament and of the Council⁽²⁾ established a common statistical classification of economic activities in the Union (‘NACE Rev. 2’), which started to apply on 1 January 2008.
After NACE Rev. 2 started to apply, globalisation and digitalisation have progressively changed the way in which many economic activities provide goods and services worldwide.
As a result of those changes, NACE Rev. 2 had to be updated, to maintain its comparability and consistency with the standards for classifying economic activities used at international level. Accordingly, Commission Delegated Regulation (EU) 2023/137⁽³⁾ amended Regulation (EC) No 1893/2006 and established the updated classification (‘NACE Rev. 2.1’).
To enable users to assess the detailed content changes in NACE and to compare the previous version of the classification with the updated version thereof a correspondence table⁽⁴⁾ was made available to the classification users on 1 August 2023, along with explanatory notes⁽⁵⁾.
The large body of legislation setting out data transmission requirements which refer to specific NACE sections, divisions, groups or classes includes Regulation (EU) No 691/2011. In order to ensure that those transmission requirements are expressed in terms compatible with the updated classification (NACE Rev. 2.1), Regulation (EU) No 691/2011 should be amended.
As the granularity of the updated classification is similar to that of the original version of the classification, the amendments to Regulation (EU) No 691/2011 set out in this Regulation would not impose any significant additional burden on Member States or on respondents.
Compliance with the updated classification should not be required immediately, as a certain period of time is necessary to allow data providers to adapt to the new regulatory requirements. It should be recalled that Delegated Regulation (EU) 2023/137, which amended Regulation (EC) No 1893/2006, sets out deferred dates of application for certain statistical domains. The date of application of this Regulation should thus be equally deferred.
Regulation (EU) No 691/2011 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EU) No 691/2011 is amended as follows:

in Annex IV, Section 5, point 1, third indent, the introductory text is replaced by the following:
‘The following NACE breakdowns for the ancillary production of environmental protection services: NACE Sections B, C, D and Division 36. Data for section C shall be presented as follows:’;
in Annex V, Section 5, point 1, the first indent is replaced by the following:
- classification of economic activities, NACE grouped as follows:
  - NACE A
  - NACE B
  - NACE C
  - NACE D
  - NACE E
  - NACE F
  - NACE J + NACE K
  - NACE N
  - NACE P
  - NACE Q
  - Sum of NACE G + NACE H + NACE I + NACE L + NACE M + NACE O + NACE R + NACE S + NACE T + NACE U + NACE V’.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2026, as regards data transmissions to the Commission (Eurostat) relating to each reference period which starts on or after that date.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 2 September 2024.

For the Commission

The President

Ursula von der Leyen