PKD 2025 in practice. Four frequently asked questions by business owners regarding changes to the National Court Register (KRS) and updates to PKD codes

In addition to adjusting their activity codes, a lot of companies need to verify whether the entries in the National Court Register (Polish: Krajowy Rejestr Sądowy – KRS) continue to faithfully reflect their business after transitioning to PKD 2025. In practice, business owners frequently ask the four following questions. If you wish to learn more about the procedure for transitioning to PKD 2025, read our following guide: New PKD classification – PKD 2025. Implications and obligations for companies.

1. PKD 2025 and amending the articles of association. Is it always necessary?

Question: The core activity of our company is set out in its articles of association in descriptive terms, without specification of any PKD codes. Does the transition to PKD 2025 involve amending the articles of association before a notary?

Answer: Not necessarily. If the current description of the core activity matches the activity represented by the new PKD codes, the change in the classification does not typically impose an obligation to amend the articles of association. However, it is necessary to compare their content with the scope of the selected PKD 2025 codes. If, in addition to updating the PKD codes, the company intends to expand the activity outside the scope provided for in the articles of association, their content will have to be amended. What is crucial, therefore, is the content of the articles of association, and not the mere fact of changing the codes.

2. One current code corresponds to several new ones. How to approach this situation?

Question: Our company develops business applications and has used code 62.01.Z to date. This code has several equivalents in the PKD 2025 classification. Do we have to enter all of the equivalent codes to retain our current scope of business?

Answer: You should not automatically select all the equivalents. The new codes must be aligned with the actual business activity. In this example, PKD 2025 distinguishes between computer game programming, marked with 62.10.A, and other programming activities, marked with 62.10.B. If the company develops business applications and does not engage in game programming, the appropriate equivalent will generally be 62.10.B. The correspondence key provided by Statistics Poland shows possible allocations, but it does not replace an analysis of the company’s activities.

3. Are you adding a new activity? Be mindful of the entire PKD entry

Question: A company wishes to add one new service type to the entry in the National Court Register. Can it be classified under PKD 2025, leaving the other codes under PKD 2007 until the end of the transition period?

Answer: No. When applying to change the core activity in the National Court Register, the PKD 2025 classification must be used. Thus, the company must review and amend the entire set of codes, rather than just the single added entry, as the system will not allow for the latter. It is also worth checking in advance whether the new business activity is consistent with the articles of association. The situation is different in the case of applying to change other data, such as the composition of the management board, as such changes do not necessitate a transition to PKD 2025.

4. Our company is not changing its core activity. Is automatic reclassification sufficient?

Question: Our company is not changing its core activity. Since the codes are due to be updated automatically once the transitional period ends, can we simply leave this matter as it is?

Answer: The regulations provide for automatic reclassification upon the expiry of the transitional period, which is due to end on 31 December 2026. However, it does not mean that the system will analyse each company’s activities and select the most appropriate codes. The update will be made on the basis of the statutory transition rules, and where it is not possible to assign a new code under these rules, the current entry corresponding to the core activity of the company might be struck off the National Court Register. For this reason, it is worth making sure that the entry is correct by taking action to update it. It is also a good opportunity to review the actual activities of the company and make sure that they correspond to the descriptions of the activities set out in the company’s articles of association, which were often selected a long time ago.

Key takeaways

• Not every change to PKD requires amending the articles of association.
• One old PKD code may have several new equivalents.
• When updating the activity in the National Court Register, PKD 2007 and PKD 2025 cannot be combined.
• It is not worth relying solely on automatic reclassification.

Adjusting to the new PKD classification is not always limited to allocating new codes. In many cases, it also involves reviewing the articles of association, the scope of the business activities, and any planned changes to the entry in the National Court Register.

Are you planning to change the PKD codes or adjust the entry in the National Court Register? RSM’s experts can support you in verifying whether your company’s activities are consistent with PKD 2025, updating the entries in the National Court Register, and implementing necessary corporate changes.