New classification of codes – PKD 2025
On 1 January 2025, the new Polish Classification of Business Activities (PKD) – PKD 2025 – took effect, replacing the previous PKD 2007 classification. The Polish Classification of Business Activities is a taxonomy of economic activities used in public statistics, record keeping and accounting, as well as in official registers and information systems of the administration, such as the National Court Register (KRS) or the Central Register and Information on Economic Activity (CEIDG), for describing the objects of business activity.
The change stems from the need to align it with the current EU regulations (NACE) and the market reality. The new classification takes into account the types of economic activities that have emerged in recent years. It will make it easier for entrepreneurs to assign their activities to the correct PKD codes.
Transitional period
Entities commencing their business activities in 2025 are required to use PKD 2025 codes from the start.
Entities that carried on business before 1 January 2025 may use PKD 2007 codes until 31 December 2026, subject to two exceptions:
- if, after 1 January 2025, an entity submits an application for a change of its entries in the Central Register and Information on Economic Activity (CEIDG), it will be obliged to update its PKD codes in line with the new PKD 2025 classification in that application,
- if, after 1 January 2025, an entity registered in the National Court Register (KRS) or the National Register of Business Entities (REGON) submits an application to change the object of its activity, it will also be obliged to update the PKD codes in accordance with PKD 2025 in that application.
Entities that use the PKD code 93.29.Z (‘Other amusement and recreational activities’) according to PKD 2007 must change it by 31 December 2025.
Automatic update of codes from 1 January 2027
On 1 January 2027, an automatic update of codes in the KRS, CEIDG, REGON and other official registers is planned, in accordance with the transition keys developed by the CSO. However, there is still uncertainty as to the implementation of this venture, because the required act of law has not yet been enacted.
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We recommend that, before the end of the transition period, you verify whether the PKD 2007 codes used in your articles of association and court registers require updating to be in line with PKD 2025.
If you need assistance in this regard or help with formalities related to updating the codes in the registers and articles of association, you are welcome to contact us. We will be pleased to provide the necessary support.
KONTAKT
E: marcin.matyka@pl.Andersen.com
T: +48 22 690 08 60
M: +48 669 768 444
