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Changes in the Polish Classification of Activities (PKD) – Find out how they will affect your business!

The Council of Ministers is introducing a new Polish Classification of Activities (PKD 2025), which will replace the current version of the PKD 2007 regulation.The aim is to align Polish standards with international economic classifications, such as ISIC (International Standard Industrial Classification of All Economic Activities) and NACE Rev. 2.1, used in the European Union.

PAC 2025: What will change?

PKD 2025 will introduce new classification codes used in documentation, official records, information systems and accounting. The Poland Classification of Activities will be consistent with NACE Rev. 2.1 at the four-digit level. In addition, a fifth level of classification will be introduced to take into account the specific nature of Poland’s economy.

When will the changes come into effect?

The new PKD 2025 codes will come into effect from 1 January 2025. Entrepreneurs starting their business after the new PKD codes come into force or making changes to the relevant registers (e.g. KRS) will be obliged to use the new codes.  The new regulations will already come into force on 1 January 2025!

What happens if you do not update the codes in time?

After 1 January 2025, entrepreneurs applying for registration of a new business or a change of entry in CEIDG, KRS or REGON will be required to use the new PKD 2025 codes.

Companies registered before 1 January 2025 have 24 months to reclassify themselves to PKD 2025, with a deadline of 31 December 2026. If an entrepreneur applies for a change of data, he or she must also adjust the PKD codes.

After this period, if entrepreneurs do not update the codes on their own, there will be an automatic reclassification by the public administration to the new PKD 2025 codes. This process applies both to entries in CEIDG, KRS and REGON register.

If entrepreneurs do not update the codes themselves, they will be automatically reclassified by the public administration into the new PKD 2025 codes.

What do the regulations say?

Currently, there are no regulations specifying the principles of reclassification of PKD codes. Therefore, entrepreneurs are recommended to check the existing codes after the new regulations come into force and adjust their business to the new PKD 2025 codes on their own. This is also an excellent opportunity to analyze other aspects of the company’s business and make any corporate changes or internal optimisations.

Why are the changes being introduced?

The changes are due to the need to adapt Polish regulations to international standards, including the update of the economic classifications of the United Nations (ISIC Rev 5.) and the European Union (NACE Rev. 2.1).

The new PKD 2025 classification will enable more accurate monitoring of economic activity and facilitate international cooperation. Additionally, the changes will increase compliance with EU regulations, which may attract the attention of foreign investors analyzing the Poland market.

Prepare your business for PKD 2025 and benefit from the changes!

The introduction of PKD 2025 is a significant change for all entrepreneurs. The lack of provisions for automatic reclassification of PKD codes means that companies should approach this process proactively. For foreign investors, it is a signal of a rapidly developing market that is seeking harmonization with international standards. It is also an opportunity to optimize operations and bring them in line with legal and market standards.

If you have any doubts about the upcoming changes in PKD classification, our corporate team will certainly help to dispel them and provide precise answers to your questions.

Author team leader DKP Legal
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