Companies & corporate law /

New PKD 2025 Classification Codes in Poland 

What is PKD?

The Polish Classification of Activities (PKD) is a standardized system used to classify business activities in Poland. Each PKD code serves as an official identifier, ensuring that businesses are properly categorized for legal, tax, and statistical purposes. These codes are required for company registration, tax filings, and official reports.

PKD is based on the European NACE classification system, aligning Poland’s economic activity standards with those of the EU.

From January 1, 2025, the new PKD 2025 codes will replace the current PKD 2007 system, affecting documentation, official registers, and accounting.

PKD 2025 – The New Classification System

As of January 1, 2025, the PKD 2025 system has officially replaced PKD 2007, updating classifications to reflect technological advancements, economic shifts, and new business models. This affects business registration, tax obligations, and compliance across all industries.

Key Deadlines for Businesses

  • New businesses registering after January 1, 2025, must use PKD 2025 codes.
  • Existing businesses have until December 31, 2026, to update their PKD codes.
  • After this deadline, public authorities will automatically reassign outdated PKD 2007 codes, but these updates may not accurately reflect a company’s actual operations.

Who Needs to Update Their PKD Codes?

  • Entrepreneurs and sole proprietors registered in CEIDG (Central Registration and Information on Business).
  • Companies listed in the KRS (National Court Register), including limited liability companies (sp. z o.o.), joint-stock companies (S.A.), and partnerships.

Failing to update PKD codes can lead to administrative complications, funding restrictions, and potential compliance issues. Ensuring accurate classification helps businesses avoid regulatory risks and maintain operational stability.

All businesses must update their codes by December 31, 2026, or face automatic reclassification, risking inaccurate business descriptions and complications when seeking grants or participating in public tenders.


How to Review and Update Your PKD Codes?

To avoid complications, businesses should proactively review and update their PKD codes in accordance with the PKD 2025 classification. This ensures compliance with Polish and EU regulations while helping companies maintain accurate legal, tax, and statistical records.

Example of PKD Code Changes

PKD 2025 introduces more precise classifications, reflecting technological and market developments. For example:

  • Under PKD 2007, a software development company would use:
    62.01.Z – Software-related activity
  • With PKD 2025, this has been divided into specialized categories:
    62.01.A – Computer game programming activity
    62.01.B – Other programming activity

If a company fails to update its PKD classification, the automatic reassignment may not align with its actual operations, leading to potential compliance issues, tax mismatches, and lost business opportunities.

Steps to Update PKD Codes

Step1. Identify current PKD 2007 codes – Review your existing classification and check for changes in the PKD 2025 system.

Step 2. Find the correct PKD 2025 code – Use the updated classification list, which maps old PKD 2007 codes to their new PKD 2025 equivalents.

Step 3. Submit a change request:

  • For sole proprietors (CEIDG): File an update request through the CEIDG online system. PKD updates will be required when making any business modifications (e.g., address changes, business suspension).
  • For companies (KRS): Submit a formal application to update PKD codes in the National Court Register (KRS). Unlike CEIDG, companies are not required to update PKD unless modifying business activities.

Step 4. Confirm the update – Ensure that changes are reflected in official registers, tax documents, and business records.

Steps to Update PKD Codes


Why Update of PKD is Important?

Failing to update your PKD codes can lead to serious business and financial challenges, including:

  • Loss of grants and funding – Many government and EU subsidies require an accurate PKD classification.
  • Limited access to public tenders – Incorrect codes may prevent participation in government contracts.
  • Tax compliance issues – Errors in PKD classification can trigger audits or tax reporting problems.
  • Challenges with expense deductions – Certain tax benefits are linked to specific PKD codes, affecting deductions.
  • Inaccurate industry classification – Incorrect coding can misrepresent your business in financial and regulatory databases.

Updating your PKD ensures compliance, protects financial opportunities, and prevents administrative complications.


Take Advantage of the PKD 2025 Update

For the first time in nearly two decades, Poland’s PKD classification has been modernized to reflect today’s economy. This update brings more precise industry classifications and aligns with EU standards, making it easier for businesses to operate internationally.

While there is a two-year transition period, waiting too long could lead to complications. Updating early ensures your records stay accurate, prevents last-minute administrative stress, and helps avoid potential misclassification issues.

Updating your PKD codes is just one part of staying compliant in 2025. Businesses must also meet key financial reporting and tax obligations to avoid penalties. Learn more in our 2025 Financial Reporting Guide.

Our team of legal and business experts can help you navigate these changes, update your company’s records, and ensure full compliance with financial and tax regulations. Contact us at [email protected] to make the transition smooth and stress-free. Don’t wait – stay ahead of the change.

Author team leader DKP Legal
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Write an inquiry: [email protected]
check full info of team member: Denis Ushakov
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check full info of team member: Wiktor Galusiński

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