As of January 1, 2025, a new classification of business activities – PKD 2025 – has come into force in Poland, replacing the previously used PKD 2007. This change is a response to the need to align the Polish system with the European NACE classification and to reflect the rapid development of modern sectors in the economy.

The new PKD 2025 codes more accurately represent current market realities, especially in areas such as the digital economy, bioeconomy, electromobility, and renewable energy services.

The Polish Classification of Activities (PKD) is used during company registration in CEIDG or KRS, in official reporting, and when dealing with public authorities, banks, and institutions providing grants or financing. Correctly selected PKD codes are not only a legal requirement but also play a practical role – influencing access to support programs, tax reliefs, and even the outcome of inspections or audits.

The updated PKD 2025 introduces numerous changes. It covers entirely new areas of business that were previously unaccounted for, reorganizes existing categories by dividing or merging them, and updates definitions to better reflect the scope and nature of particular business activities. Importantly, the 2025 classification is fully harmonized with the EU’s NACE system, allowing for more accurate statistical comparisons and facilitating cross-border cooperation.

From January 1, 2025, new businesses registering in Poland must select activity codes exclusively from PKD 2025. Existing companies have until December 31, 2026, to update their codes. Any change made to a company’s entry in CEIDG or KRS during this period must be accompanied by a transition to the new classification. After the deadline, businesses that have not updated their codes will be automatically reclassified by Statistics Poland (GUS) based on predefined conversion keys mapping PKD 2007 to PKD 2025.

The PKD code update is not just a formal requirement – it is also an opportunity to ensure legal compliance, improve administrative accuracy, and align company records with real business operations. Correct classification can be crucial when applying for grants, funding programs, or investment incentives. Conversely, outdated or inaccurate codes can result in procedural delays, rejected applications, or tax compliance issues.

It is recommended that entrepreneurs do not postpone the update process until the end of the transition period. Instead, now is the right time to review the current PKD codes, compare them with the new classification, and update the company’s registry data as needed. This can be done independently or with the support of a legal or tax advisor to ensure that the selected codes fully reflect the actual business profile. It is also worth following announcements from Statistics Poland (GUS) and the Ministry of Economic Development, which regularly publish guidelines and detailed code transition maps.

The introduction of PKD 2025 for businesses is a significant step toward modernizing Poland’s economic classification system. While it imposes certain obligations on entrepreneurs, it also provides an opportunity to better organize business operations and take full advantage of available support mechanisms.

Our law firm offers comprehensive legal and advisory support in reviewing and updating PKD codes. We help businesses analyze their current activity profiles, identify the appropriate PKD 2025 codes, and carry out the necessary registry updates in CEIDG or KRS.