Changes in PKD Codes

 Starting from January 1, 2025, a completely new classification of PKD codes (Polish Classification of Activities) is set to come into effect. Entrepreneurs face a number of challenges. The new regulations require adapting business activities to updated codes, which entails making changes in records such as CEIDG, REGON, and KRS.

PKD is a system that groups and classifies business activities conducted by companies and entrepreneurs in Poland. The previous codes, used since 2007, will cease to apply, to be replaced by new, more detailed codes better suited to the modern economy.

The classification was developed based on changes made to the United Nations classification (International Standard Industrial Classification) and the European Union classification NACE Rev. 2.1.

Scope of changes

The PKD 2025 classification includes:

1. Methodological principles – describing the rules for the construction and use of the classification;
2. A list of classification entries, from the most general level – sections (denoted by letter symbols), through divisions (two-digit symbols), groups (three-digit symbols), classes (four-digit symbols), to the most detailed level – subclasses (symbols consisting of four digits and a letter). The levels from sections to classes correspond to the NACE Rev. 2.1 classification. The subclasses specified in the draft regulation – the national level – were developed based on proposals submitted by classification users, which were then collected and analyzed by the Central Statistical Office (GUS);
3. Explanations for each classification entry describing their scope.

The regulations in the draft will affect legal entities, organizational units without legal personality, and natural persons conducting business activities within the scope of the regulations.

Challenges for entrepreneurs

The change of PKD codes will require entrepreneurs to invest time and considerable organizational effort. Above all, entrepreneurs will need to carefully analyze the new codes and then assign them appropriately to the nature of their activities. Multisector companies may face difficulties in selecting new codes that best reflect the diversity of their business.

The new codes will initially apply to all newly registered companies and in the case of any change in the type of activity recorded in CEIDG.

Other entrepreneurs will have the opportunity to use a transition period allowing them to adapt more smoothly to the new reality. Entrepreneurs operating before January 1, 2025, will be able to continue using the old PKD codes for the next two years unless they decide to change them voluntarily.

From January 1, 2027, there will be no room for voluntary changes – failure to update codes independently will result in automatic updates carried out by administrative authorities. The CEIDG, REGON, and KRS databases will then be updated, assigning companies the new PKD 2025 codes.

Summary

The new PKD code classification, effective from January 1, 2025, introduces significant changes that will affect all entrepreneurs operating in Poland. Entrepreneurs should prepare now to update their data in public registers such as CEIDG, KRS, and REGON to avoid potential legal and administrative problems.

If you have any questions or doubts, we encourage you to contact our Law Firm. You can count on comprehensive service and full commitment at every stage of your case.