According to the explanatory memorandum to the draft Regulation of the Council of Ministers of 18 December 2024 on the Polish Classification of Economic Activities, the need to introduce PKD 2025 stems from changes made to the classification at European Union level. The new classification has replaced the previous one, which had been in force since 2007.
This wide-ranging reform has had very specific consequences for businesses operating within the territory of the Republic of Poland. The new regulation is not limited to minor modifications; rather, its introduction stems from the need to reflect dynamic economic changes and the development of new sectors, particularly in the field of technology and digital services. The PKD 2025 classification is designed to adapt the Polish system to contemporary market realities, new business models and evolving social needs.
The introduced solutions cover a range of new types of activity that have emerged in recent years – from digital services, through activities based on artificial intelligence, to sectors related to the circular economy and the bio-economy. At the same time, the new classification is intended to ensure greater consistency between Polish economic statistics and European Union requirements, which is of key importance for businesses participating in international projects or utilising EU funds. Another significant aspect of the changes is the much greater precision in the description of activities within traditional sectors, which is intended to allow businesses to match the scope of their activities more accurately to the relevant codes and avoid ambiguities during registration or inspections.
Registration proceedings initiated before 1 January 2025
In accordance with the new PKD 2025 Classification, which has been in force since the start of 2025, the rules set out in PKD 2025 must be applied to matters concerning entries in the National Court Register – both those relating to registration and to changes in the scope of business – which were commenced but not completed before the new regulations came into force. This means that even proceedings initiated before 1 January 2025 had to be finalised under the new rules, which often required updating the documents submitted or even resubmitting the application.
However, entrepreneurs who, prior to the entry into force of the regulation, submitted applications for registration to the Central Register and Information on Economic Activity could expect these specific cases to still be considered under the existing regulations, i.e. according to the PKD 2007 classification.
Registration proceedings initiated after 1 January 2025
With regard to registration proceedings for entry in the Central Register and Information on Economic Activity or the National Court Register, submitted after 1 January 2025, following the entry into force of the new regulations, only the new PKD 2025 classification applies.
Entrepreneurs making changes to their entries in the CEIDG following the introduction of the new classification have the option to retain the old codes for activities still classified under PKD 2007, but only until the update is carried out. After 31 December 2026, all PKD codes disclosed in the CEIDG are scheduled to be automatically converted to the new classification. In practice, however, this solution may raise concerns, as some codes from the PKD 2007 classification have been split into several new codes in the PKD 2025 classification, which do not always correspond to the entrepreneur’s actual business activities.
As regards entities registered in the National Court Register (KRS), updating the codes is not required if the change to the entry did not concern the scope of activity – this obligation will only arise at the end of 2026.
Automatic update of PKD codes after 31 December 2026
The launch of the process to automatically update PKD 2007 codes to the PKD 2025 version in registers such as the National Court Register (KRS), the Central Registration and Information on Business (CEIDG), the National Business Register (REGON) and other official databases has been announced for 1 January 2027, using so-called linkage keys prepared by the Central Statistical Office. It is worth noting, however, that the implementation of this solution is not yet certain, as there are no relevant statutory provisions formally introducing it.
As part of the automatic conversion, individual existing codes will be assigned to new ones according to the specified links, which may result in the description of the business activity disclosed in the KRS not fully corresponding to the actual scope of the company’s operations.
For sole traders, changing PKD codes is usually a simple formality requiring only the notification of the new scope to the CEIDG. However, the situation is more complex for commercial companies. If the company’s articles of association or memorandum of association still contain PKD 2007 codes, it may be necessary to amend the articles of association or memorandum of association directly in order to fully align the data in the National Court Register (KRS) with the new PKD 2025 classification.
In summary, the implementation of PKD 2025 is not merely a formal obligation, but above all an opportunity to streamline and optimise the scope of the company’s operations in line with modern market realities. It is worth treating this process not as a burdensome requirement, but as an investment in legal certainty, transparency of operations and better utilisation of the development opportunities offered by the modern economy.
Frequently asked questions
Do I need to update PKD codes in CEIDG if they have changed in the new classification?
Entrepreneurs conducting sole proprietorship business may for now keep the old PKD 2007 codes, however the obligation to update them will occur automatically after 31 December 2026. Some old codes have been divided into several new ones, which may not reflect the actual scope of your business activity. We recommend current adjustment of codes to new realities to avoid ambiguities during inspections.
How do the new regulations affect applications submitted to the National Court Register (KRS) before 1 January 2025?
Registration proceedings initiated before the entry into force of the new regulations, but not completed before 1 January 2025, are subject to the rules arising from PKD 2025. This means that even if the application was submitted earlier, it must be finalized under the new rules, which often requires updating documents or resubmitting the application. Only cases where the application was transferred to CEIDG before the regulation entered into force may be considered based on PKD 2007.
Do capital companies need to immediately change PKD codes in their articles of association after the new regulations enter into force?
Updating codes in the KRS is not required immediately if the entry change does not concern the scope of activity, and this obligation will only appear at the end of 2026. However, if PKD 2007 codes still appear in the company’s agreement or articles of association, it may be necessary to change them for full adaptation of data to the new classification. This is particularly important to avoid discrepancies between the content of the articles of association and the register.
Is automatic change of PKD codes in registers after 2026 guaranteed?
On 1 January 2027, the launch of an automatic code update process using connection keys prepared by the Central Statistical Office was announced. However, it should be noted that the implementation of this solution is not yet fully determined due to the lack of appropriate statutory provisions. Moreover, automatic assignment of codes may not always correspond to the actual scope of the company’s activity.
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He gained his professional experience in one of Lublin's renowned law firms, dealing with civil and business law in its broadest sense. At the law firm Hewelt Wojnowski i Wspólnicy spółka komandytowa, he deals on a daily basis with current counseling in the field of business and the development of corporate documentation of companies, such as. Company agreements, bylaws of company bodies, agreements regulating relations between shareholders, resolutions of company bodies, M&A transactions. In addition to…
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