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.
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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