New Polish Classification of Economic Activities (PKD 2025) – Key changes and obligations for entrepreneurs

On 1 January 2025, the new Polish Classification of Economic Activities (PKD 2025) came into force, replacing the previous PKD 2007. These changes were introduced by the Regulation of the Council of Ministers of 18 December 2024, published in the Journal of Laws of 27 December 2024 (item 1936). This is a key step in adapting the Polish classification system to current economic realities and EU (NACE) standards. The changes introduced include both the addition of new groupings and the updating of descriptions of traditional industries, which is expected to make it easier for entrepreneurs to precisely define their fields of activity.

What is PKD, and what changes does the new classification introduce?

The Polish Classification of Economic Activities is a tool used in public statistics, records, and accounting. It enables systematic grouping of economic activities under specific codes.

PKD 2025 introduces the following changes:

• New areas of activity – includes sectors related to the digital economy, circular economy, and bioeconomy.
• Clarification of existing descriptions – updates definitions for traditional industries such as agriculture and trade.
• Five-level structure – as in PKD 2007, it includes sections, divisions, groups, classes, and subclasses. Changes include:
  • an increase in the number of subclasses from 645 to 727,
  • a reduction in the number of divisions from 88 to 87,
  • the introduction of a new section, increasing the number of sections from 21 to 22.

Transition period for entrepreneurs

The alignment of PKD 2007 codes to PKD 2025 does not have to be implemented immediately. The transition period extends until the end of 2026. During the transition period, entrepreneurs whose business was registered before 1 January 2025 may retain their existing PKD 2007 codes. However, when registering a new business or submitting applications that require an update of activity codes, PKD 2025 must already be used.

From 1 January 2027, there will be an automatic reclassification of activities in registers such as CEIDG (Central Registration and Information on Business), REGON (National Economic Register) or KRS (National Court Register).

Experts warn that automatic code assignment could lead to errors, especially for businesses previously described in overly general terms. For companies in complex industries, there is a risk of incorrect code assignments, leading to discrepancies with actual business activities.

Obligations for entrepreneurs – who does PKD 2025 apply to?

Every entrepreneur must align their activity codes with the new classification if planning any changes to their business registers after 1 January 2025.

For businesses registered in CEIDG:
PKD 2025 codes must be specified in applications for:

• establishment of a new business,
• change of entry, regardless of the scope of the change,
• suspension, resumption or deletion of the activity with data update.

However, if the application for deletion of the activity relates to a company that ceased operations before 1 January 2025, updating the codes is not required.

For entities registered in KRS and REGON:
Entities such as limited liability companies, joint-stock companies, and partnerships must use the new PKD 2025 codes when submitting applications for entries or data changes from 1 January 2025. The new rules also apply to proceedings initiated before this date but not completed by the end of 2024.

Impact of PKD 2025 on accident insurance contributions

Changes in PKD classification could significantly affect the percentage rate of accident insurance contributions. The rate depends on the type of predominant activity of the contributor and the level of accident risk in the activity group.

Updating PKD codes may result in assigning a business to a different risk group, impacting contribution rates. Entrepreneurs should pay particular attention to accurately categorising their activities under PKD 2025 to avoid errors in contribution calculations. This will be particularly important in industries where changes in the description of the activity may result in a change of risk class.

Deadline for changing PKD codes is 31 December 2026

Entrepreneurs have until 31 December 2026 to independently align their existing PKD 2007 codes with PKD 2025. From 1 January 2027, the remaining codes will be automatically reclassified in the KRS and CEIDG registers based on official correlation tables.

Automatic reclassification may result in the assignment of a code that does not precisely reflect the business activity actually carried out. Entrepreneurs should therefore verify their codes and, where necessary, update them before the end of 2026.

Summary

PKD 2025 is an important step in the modernisation of the Polish economic activity classification system. This update reflects the evolving needs of the market and the development of new economic sectors. Entrepreneurs should not only familiarise themselves with these changes but also ensure their registrations comply with the new requirements.

This article was written by the getsix® Editorial Team
getsix® provides accounting, tax advisory, HR and payroll, and business consulting services, supporting companies operating in Poland. The getsix® Editorial Team prepares practical information that makes Polish accounting, tax, and HR and payroll matters easier to understand.

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