New elements in applications for entry into the National Court Register (KRS) 

As of 1 January 2025, the Polish Classification of Business Activities (PKD) has changed. In addition, all entities subject to entry in the KRS must, as of 1 January 2025 (in the case of first-time registration), submit an application for the allocation of an electronic delivery address together with the application for entry into the register. 

Changes in PKD

At the beginning of 2025, the content of the Polish Classification of Business Activities was amended. In accordance with the transitional provisions introducing these changes: 

Automatic update 

If no update of register entries is made within the indicated two-year period, the IT system will perform the update automatically. This may pose a risk of assigning an incorrect classification of the entrepreneur’s business activity. 

The planned automatic update is to be carried out on the basis of so-called “PKD correlation tables”. These correlations indicate how particular groups and subgroups have changed between the 2007 classification and the classification introduced in 2025. 

As a result, if a given subclass of business activity has been divided into several separate subclasses, the system will assign to the entrepreneur’s activity the one that has been classified on a 1:1 basis with the previously registered code. No verification will be carried out as to whether the entrepreneur’s actual activity should be classified under a different PKD code than the one indicated as its direct equivalent. 

This creates a risk that the activity actually carried out has been moved to a different subclass, while the register will show an incorrectly classified business activity. 

What the PKD changes mainly concern 

The changes in the classification mainly affected the IT, e-commerce, and green economy sectors. The new classification introduces new, more precise codes by dividing the scope of activities between subclasses. The changes primarily concern: 

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Electronic delivery address 

As of 1 January 2025, entities entered in the KRS are required to have an electronic delivery address. This address is unique to each entity and is used for official correspondence with public authorities. 

Establishing an electronic delivery address 

An electronic delivery address may be established in two ways: 

• by submitting an application via business.gov.pl, 

• by submitting an application via the PRS platform. 

Obtaining an electronic delivery address via the PRS system 

The PRS system provides a form through which entrepreneurs may apply for the creation of such an address. 

An application for establishing an electronic delivery address may be submitted when filing: 

• an application for registration of an entity in the National Court Register, 

• an application for a change of an entity’s data in the National Court Register, 

• an application for deletion of an entity from the National Court Register, or 

• an application for deletion of an entity from the Register of Entrepreneurs. 

During form completion, the applicant must first indicate which action they wish to perform: 

• utworzenie adresu do doręczeń elektronicznych,  

• zgłoszenie adresu powiązanego z kwalifikowaną usługą rejestrowanego doręczenia elektronicznego, 

• aktualizacja danych,  

• oświadczenie o posiadaniu adresu do doręczeń elektronicznych oraz aktualności danych, 

• oświadczenie o rezygnacji z publicznej usługi rejestrowanego doręczenia lub o rezygnacji z wpisu do BAE posiadanego adresu do doręczeń elektronicznych powiązanego z kwalifikowaną usługą rejestrowanego doręczenia elektronicznego. 

W zależności od tego jaki formularz składamy, dane, których wskazanie będzie konieczne, mogą się różnić.  

Creation of an electronic delivery address 

In order to create an electronic delivery address, the following must be indicated in the form: 

• correspondence address, 

• whether the entity is public or non-public, 

• details of the mailbox administrator. 

Notification of an address 

In order to notify an address via the PRS form, the application must include: 

• correspondence address, 

• electronic delivery address, 

• tax identification number (NIP) / KRS number of the address provider. 

Updating data 

To update data in the form, it is necessary to indicate: 

• which data has changed (correspondence address / administrator details), 

• the updated address data or the details of the person acting as the electronic delivery mailbox administrator. 

Account of an entity entered in the KRS in the Court Registers Portal (PRS) 

Od 11 sierpnia 2025 roku, możliwe jest założenie konta w portalu PRS dla podmiotów wpisanych do KRS. Jest to oddzielne konto niż As of 11 August 2025, it is possible to create an account in the PRS portal for entities entered in the KRS. This is a separate account from a natural person’s account and allows, on behalf of the entity, to: 

• submit applications and pleadings to the KRS, 

• receive correspondence from the court, 

• manage the entity’s registration documents, 

• designate account administrators. 

Creating such an account is not mandatory; however, it is intended to improve communication with the court. 

How to create an account? 

An account may be created in two ways: 

• when submitting an application for registration of a company in the KRS, 

• when submitting an application for a change of an entry in the KRS. 

When creating an account, the applicant must select the appropriate option in the PRS form and indicate: 

• details of the account administrator, 

• the identifier of their system account, 

• an e-mail address for notifications. 

The PRS system should notify the applicant, when submitting an application for entity registration or a change of entity data, of the possibility to apply for the creation of an entity account in the PRS portal. 

Who can create an account? 

Such an account may be created by any entities entered in the KRS, regardless of whether they are entered in the Register of Entrepreneurs or the register of associations, other social and professional organizations, foundations, or healthcare entities. 

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How can we help? 

TGC Corporate Lawyers provides comprehensive support for entrepreneurs, including: 

• establishing electronic delivery addresses, 

• handling electronic delivery addresses, 

• changing PKD codes, 

• amending articles of association, 

• representing companies in proceedings before the KRS, including proceedings concerning changes of company data. 

Summary 

The past year has brought significant formal changes that have a real impact on the functioning of all entities subject to entry in the National Court Register. On the one hand, entrepreneurs must adapt their entries to the new PKD classification; on the other, they must comply with new obligations relating to electronic delivery addresses and the digitization of communication with the court via the Court Registers Portal. 

Although some solutions—such as the automatic update of PKD codes or the possibility of creating an entity account in PRS—are intended to simplify processes, in practice they may generate risks if entrepreneurs do not approach the changes in a conscious and well‑planned manner. The year 2026 and subsequent years are therefore not only a period of adjustment, but also a good time to review registration data, the scope of activity, and internal corporate procedures. 

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