PKD 2025 – changes to the Polish Classification of Activities from January

From January 1, 2025, the current Polish Classification of Activities – PKD 2007 will be replaced by a new one – PKD 2025.

The draft of the new classification was developed by the Main Statistical Office and is to be implemented by an ordinance of the Council of Ministers. Final legislative work is underway before the document is sent to the Prime Minister for signature. The regulation of the Council of Ministers dated 24 December 2007 on the Polish Classification of Activities will cease to be effective.

The regulations contained in the new ordinance will apply to legal entities, organizational units without legal personality and individuals conducting business activities (within the scope covered by the subject of the ordinance).

PKD codes and the respective information about the industry and specific services allow for determining the specific entity’s activity. They are used in statistics, records and documentation, and accounting, as well as in official registers and information systems of public administration. They are helpful in monitoring the economy, conducting market analyses, developing legal regulations regarding support for entrepreneurs and their obligations. The choice of a specific PKD code may have consequences in the form of, for example, the need to have a cash register, obtain a license, or register as a VAT payer.

The aim of the planned changes is to adapt the Polish classification to EU and international standards as well as to changing market conditions, the development of new technologies and types of activity.

The structure of the new PKD 2025

In the new PKD 2025, the division into groups, classes and subclasses will be modified, new codes will be added and new nomenclature will be introduced. Details are included in the annex to the regulation.

The new classification, like the current one, will consist of five levels: sections marked with a letter symbol, divisions (two-digit symbols), groups (three-digit symbols), classes (four-digit symbols) and subclasses (four digits and a letter). Unused gaps have been left in the numbering of divisions, so that new types of activities can be introduced in the future without changing the entire PKD.

Levels from section to class are consistent with the EU classification, subclasses constitute the national level. Individual levels will be provided with descriptions specifying their scope. An integral part of the classification will be a key of connections between PKD 2007 and PKD 2025, which will enable entrepreneurs to correctly update the descriptions of their activities.

Reclassification – how and when?

Companies already operating before the regulation comes into force will have a transition period – most of them two years – to implement the new classification. The draft regulation provides for the following deadlines for switching to PKD 2025:

• From January 1, 2025

Entities starting a business activity – in the application for entry in the register, they provide PKD 2025 codes.

• From the date of submission of an application to change data in the register, between 1 January 2025 and 31 December 2026

Entities conducting business activity marked with the PKD 2007 code, which after the implementing of the regulation (01.01.2025) submit an application for changing the entry in the KRS, CEiDG or REGON – in the application for entering the change, they also update the designation of the business activity from PKD 2007 to PKD 2025.

• Until December 31, 2025

Entities conducting business activity marked with the PKD code 93.29.Z according to PKD 2007, which after the entry into force of the regulation (01.01.2025) do not submit an application to change the entry in the KRS, CEiDG or REGON – may use the above code for no longer than 12 months from the entry into force of the regulation.

• Until December 31, 2026

The remaining entities conducting business activity marked with the PKD 2007 code, which after the entry into force of the regulation (01.01.2025) do not submit an application to change the entry in the KRS, CEiDG or REGON, may use PKD 2007 codes for no longer than 24 months from the entry into force of the regulation.

Classification codes PKD 2007 and PKD 2025 may be used simultaneously in statistics, records and documentation, and accounting, in official registers and public administration information systems, in relation to activities described before 1 January 2025 with the use of PKD 2007, but no longer than:

• for 24 months from the entry into force of the regulation,
• in the case of entities conducting business activity marked with the PKD code 93.29.Z (2007) – for 12 months from the entry into force of the regulation,
• in the case of entities submitting after 1 January 2025 an application for registration of a change in data in the National Court Register, Central Registration and Information on Business, National Business Registry Office (REGON) – until the date of submission of such application.

Automatic reclassification in 2027

Entities which do not submit an application to change data in the registers may individually reclassify the codes defining the subject of their business activity from PKD 2007 to PKD 2025 by 31 December 2026 at the latest. After this period, it is planned that these activities will be automatically reclassified in official registers.

Changes enabling automatic reclassification of activities in official registers, in particular changes to the provisions on classification standards, are to be introduced by the Act amending the Act on Public Statistics and certain other acts. The Main Statistical Office conducts inter-ministerial consultations on the draft of this act.

At this time, it is not certain whether the automatic reclassification will be smooth and error-free, so it is worth taking the time to update your business description yourself in advance. To maintain the consistency of data disclosed in official registers and company documentation, we recommend introducing appropriate changes to PKD codes in company agreements and statutes.

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