PKD 2025 – new regulations and updates in the National Court Register (KRS) 

Recently, one year has passed since the changes to the PKD classification system entered into force. The purpose of the revised classification was to align it with applicable international standards and with the current, dynamically changing economic, technological, and social environment. 

The changes introduced in 2025 aligned the Polish classification with: 

What is PKD? 

The Polish Classification of Business Activities (PKD) provides a structured system for categorizing types of economic activities carried out by entities conducting business operations. The classification is based on a hierarchical structure, with activities divided into: 

• sections, 

• divisions, 

• groups, 

• classes, and 

• subclasses. 

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Restrictions on conducting business activities 

Many entrepreneurs forget that certain PKD codes may be reserved for specific legal forms of business activity. For example, a limited liability company (sp. z o.o.) may not conduct insurance activities covered by the following PKD codes: 

• 65.11.Z – Life insurance activities 

• 65.12.Z – Other personal and property insurance activities 

• 65.20.Z – Reinsurance activities 

• 65.30.Z – Pension fund activities 

What has changed in PKD 

Some of the changes were of a purely technical nature – certain subclasses were moved to other sections or divisions without changing their scope. However, others were split or merged, and new subclasses were created that previously had no equivalents in the classification. Examples of newly added subclasses include: 

Entrepreneurs’ obligations related to the change 

As a result of the changes to PKD codes: 

• entrepreneurs registering for the first time on or after 1 January 2025 will already use the new PKD codes; 

• by 2027, every entrepreneur entered in CEIDG or KRS before 1 January 2025 is required to update the codes of their business activities. 

Failure to comply with the obligation 

If the entrepreneur does not make the update within the prescribed timeframe, the change will be made automatically in accordance with the published correlation tables. 

Automatic change of PKD codes 

This solution, however, carries certain risks for entrepreneurs. Changes in the scope of activities covered by specific PKD codes may result in the automatic assignment of new codes that do not accurately reflect the actual business activity carried out. 

The correlation key prepared based on the amendments assigns activities where there is a 1:1 correspondence between old and new codes. However, due to the division of the scope of many codes, it is possible that the new classification code will no longer correspond to the entrepreneur’s actual business activity. 

Therefore, before making changes, it is essential to carefully analyze the new wording of the classification in order to determine which activities should be attributed to a given entrepreneur. 

Updating PKD codes in the register 

The company’s scope of business activity must be included in its articles of association; however, it does not have to be specified using PKD codes. Entrepreneurs use PKD codes when registering the company in the register. 

Only activities included in the company’s articles of association may be reported to the KRS. However, not every change in the register requires a prior amendment to the articles of association. 

If we wish to enter into the register an activity that is already provided for in the articles of association, we can do so by submitting an application for an amendment to the KRS. In such an application, we indicate the activities performed by the company in accordance with the PKD classification. The application must be accompanied by the relevant court fee and, if acting through a proxy, a power of attorney together with proof of payment of the stamp duty.

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Amendment of the articles of association 

An amendment to the articles of association is required when entering a new activity, modifying an existing activity, or deleting an activity previously included therein. 

The method of amending the articles of association depends on the legal form of the company. For example, in order to amend the articles of a capital company (such as a limited liability company) with respect to its business activities, the shareholders must adopt a resolution at the shareholders’ meeting, recorded by a notary. 

After the amendment has been made, it must be reported to the KRS. This is done by submitting an application for amendment, in which the scope should include not only the business activities themselves but also the changes to the articles of association. The application must additionally be accompanied by the resolution on the amendment and the consolidated text of the articles of association, if adopted.

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