KRS registration after PKD 2025 changes. Why a PKD code alone may no longer be sufficient

When registering a company, its business activity must be indicated using the codes of the Polish Classification of Activities (PKD).

The inclusion of PKD codes in the register is subject to certain rules. The most commonly known are:

However, few people are aware that the PKD regulation introduces an additional requirement.

Structure of the PKD classification

The PKD classification has been designed as a hierarchical structure. Many people overlook the fact that the classification consists of the following levels:

Section

The highest level of the PKD classification. It is identified by a letter symbol. Sections cover broad sectors of the economy, and there are currently 22 of them.

Division

The second level of the classification, dividing sections into smaller areas of activity with similar characteristics.

Group

Within groups, activities sharing common features are distinguished. These features result from similarities in technological processes, types of products manufactured, or services provided.

Class

This level ensures consistency with the European NACE Rev. 2.1 classification. It enables the comparability of statistical data between EU Member States. Due to its level of detail, it allows for the precise classification of most businesses and serves as the basis for numerous economic analyses, market research projects, and statistical reporting.

Subclass

The lowest level of the classification. It contains the most detailed definitions of business activities.

Determining a company’s scope of activity

The Polish Commercial Companies Code requires a company’s articles of association to specify its scope of activity. Although using the PKD classification for this purpose can help avoid misunderstandings when making registrations in the KRS, using PKD codes in the articles is not mandatory, although it is strongly recommended.

Many entrepreneurs specify the company’s scope of activity in the articles of association using a division-level classification code. This provides the company with considerable flexibility in determining the exact scope of its business. Using a general division-level code enables the company to carry out activities across the entire range covered by that division. If the company changes its activity within that scope, it is sufficient to update the KRS entry without amending the articles of association.

KRS registration

The registration of a company’s scope of activity in the KRS is subject to several requirements:

1. The company’s principal business activity must be disclosed in the register.
2. PKD codes must be used when registering the company’s scope of activity.
3. A maximum of 10 PKD codes may be entered in the register.

A new requirement introduced by the regulation

However, the new PKD regulation, effective from January 2025, introduces an additional requirement. According to its provisions:

“In official registers, business entities should be classified at the lowest PKD level, namely the subclass level, unless separate regulations provide otherwise.”

This means that when registering a company’s scope of activity in the KRS, the lowest possible level of the PKD classification must be used. Using higher-level classifications constitutes a formal error.

This requirement applies to:

The requirement was introduced to reduce the risk of businesses being incorrectly classified by public registers such as the KRS, REGON or CEIDG.

In addition, these registers should use consistent data.

Businesses should pay attention to this requirement

As of 2025, the previous Polish Classification of Activities (PKD 2007) has been replaced by the new PKD 2025 classification.

By the end of 2026, every entrepreneur should:

• update PKD codes in the relevant registers (KRS, CEIDG, REGON),
• update corporate documents such as articles of association and statutes.

If no action is taken, public authorities will automatically reclassify business activities at the beginning of 2027, which may result in errors and legal or tax-related risks.

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Summary

Key points to remember

Businesses adapting to PKD 2025 should pay special attention not only to selecting the correct PKD codes but also to the level of detail at which they are indicated. The regulations effective from 2025 require PKD codes to be disclosed at the subclass level in public registers, ensuring greater consistency between KRS, CEIDG, REGON, and other public administration systems.

During the transition period, it is advisable to verify both the PKD codes disclosed in public registers and the provisions included in the company’s articles of association or statutes. Doing so can help reduce the risk of errors when updating data and avoid issues resulting from automatic reclassification after the transition period ends.

Frequently asked questions (FAQ)