Changes to the Polish Classification of Activities from 2025 – how to get ready?

It amends the rules for describing the types of economic activities that are disclosed, among others, in public registers along with the data of enterprises.

The legislator allows the use of the existing PKD codes until 31 December 2026 for entities whose activities were described using these codes before 1 January 2025. 

Starting from 1 January 2027, PKD 2025 classification will be applicable to all entities. This change will occur automatically, as provided for in the regulation.

If the entity makes a change of the subject of the economic activities before the end of 2026, it will also be obliged to update the PKD codes, despite the aforementioned transitional period.

Entities subject to registration in the National Court Register (KRS) which apply for amending their entry related to PKD codes after the effective date of the new regulation are obliged to apply the new PKD 2025 classification.

Starting from 1 January 2025, newly registered companies must use the new PKD 2025 classification.

Entities coded as PKD 93.29.Z (according to PKD 2007 classification, it is ‘Other amusement and recreation activities’) which do not apply for amending the entry in the Central Registration and Information on Business (CEIGD) or the National Court Register (KRS) after the new regulation comes into force, may continue using this code until 31 December 2025. 

Do you have any questions about changing your company's PKD codes? You are welcome to contact​ our experts.​