Dear Sir or Madam,
we would like to inform you that pursuant to the Regulation of the Council of Ministers of 18 December 2024 (Journal of Laws of 27.12.2024, item 1936), the updated Polish Classification of Activities (PKD 2025) came into force on 1 January 2025. The new classification, which replaces the previously effective PKD 2007, has been adapted to changes made to the European Union (NACE) classification, current market, technological and social realities.
Scope and nature of changes in PKD 2025
The changes introduced in the new classification, apart from the introduction of new grouping symbols, consist in the division or merger of existing items, changes in the wording of some groupings, most often in connection with a change in their scope. Some subclasses have been moved to other sections, divisions or groups. New groupings were also created for activities that had not previously been distinguished in the PKD.
Effects of changes in PKD 2025
A change in the PKD classification results in the need to include it in the relevant registers maintained for businesses, in particular the Official Register of National Economy Entities (REGON), the National Court Register (KRS) and the Central Register and Information on Economic Activity (CEIDG), with the following deadlines depending on the situation of the entrepreneur in question:
- 1. in the case of commencement of economic activity in 2025 or later – entrepreneurs who start their activity from 1 January 2025 must indicate the codes according to the new PKD 2025 classification already at the time of filing;
- in the case of changes to an existing business – entrepreneurs already entered in the relevant register who, from 1 January 2025, apply for: change of entry, suspension of activity, resumption of activity, deletion of activity (related to change of data), must indicate in such application the PKD codes according to the new PKD 2025 classification;
- In the case of continuation of activity without changes to the data in the registers – entrepreneurs who do not make any changes to the relevant register after 1 January 2025 have until the end of 2026 to adjust the codes;
- in the case of cessation of activity – entrepreneurs who file an application for deletion with the competent register after 1 January 2025 with the option to change their data, such as their address, but indicate as the date of cessation of activity a date after 1 January 2025, must indicate codes according to the new PKD 2025 classification.
Significantly, new rules also apply to proceedings for registration in the National Court Register or change of registration in respect of the subject matter of an activity that were started before 1 January 2025 but have not been completed.
Transition period: PKD 2007 and PKD 2025
During the transition period, i.e. from 1 January 2025 to 31 December 2026, both PKD 2007 and PKD 2025 will function in parallel in the official registers and information systems of the public administration. However, after that time, only PKD 2025 codes will apply. Entrepreneurs who do not independently adjust their PKD codes by the end of 2026 to PKD 2025 will receive new PKD codes, generated automatically, which, however, may raise concerns about the proper code assignment.
In view of the above, we advise you to take the above regulation into account when making changes in the relevant business registers and, by the end of 2026 at the latest, to adapt PKD to the current version, i.e. PKD 2025.
Should you have any questions, please do not hesitate to contact us. We will be happy to help you smoothly go through the process of adjusting to the new PKD 2025 codes.