Polish Classification of Activities 2025 (Polish: Polska Klasyfikacja Działalności – PKD)

Yes. As of 1 January 2025, the new PKD 2025 classification has been in force, replacing the previous PKD 2007 classification. Companies conducting business before that date have until 31 December 2026 to align their registrations. Failure to update the codes independently will result in their automatic reclassification by the registration court.

At present, the regulations do not provide for a separate financial penalty solely for failing to update PKD codes. However, entrepreneurs risk having new PKD codes assigned automatically on the basis of so-called correlation keys. In practice, this may result in the registration no longer reflecting the business activities actually carried out, which may create difficulties when obtaining financing, grants, or dealing with business partners.

It is necessary to analyse the so-called correlation keys developed for the transition from PKD 2007 to PKD 2025. In some cases, a single existing code may correspond to several new codes or may not have a clear equivalent. Therefore, it is particularly important to conduct an individual assessment of the activities actually performed. 

Not always. A notarial deed is usually required where the company's articles of association themselves need to be amended. However, if the business activity is described in the articles in general or descriptive terms, the update may be limited to filing an appropriate application with the National Court Register (Polish: Krajowy Rejestr Sądowy – KRS), without the need to amend the articles of association. Each case nevertheless requires an individual review of the company's corporate documents.

The absence of an appropriate PKD code does not in itself determine whether an expense may be recognised as tax-deductible. However, during a tax audit, outdated or inadequate PKD codes may increase the risk of the tax authorities challenging the connection between specific expenses and the business activity carried out.

The procedure depends on the wording of the articles of association. If the scope of business activity is specified in the articles through specific PKD 2007 codes, it is advisable first to amend the articles of association and then report the changes to the National Court Register (KRS). If the business activity is described in general or descriptive terms, submitting an update application to the KRS may often be sufficient.

A maximum of 10 PKD codes may be disclosed in the KRS Register of Entrepreneurs, one of which must be indicated as the principal activity. When selecting codes, it is advisable to consider both the current activities and the planned directions of the company's development, while also taking into account any licensing, permit or concession requirements. 

The update deadline depends on the entrepreneur's circumstances. Businesses established on or after 1 January 2025 must apply the PKD 2025 classification from the outset. Entrepreneurs registered earlier may rely on the transitional period and update their codes by 31 December 2026. It should be remembered, however, that any amendment to the registration during the transitional period may require the simultaneous adjustment of codes to the new classification. 

The obligation to align PKD codes applies to virtually all entrepreneurs operating in Poland, including sole traders registered with the Central Registration And Information On Business (Polish: Centralna Ewidencja i Informacja o Działalności Gospodarczej – CEIDG) and companies registered with the KRS. This is because PKD 2025 has replaced the previous PKD 2007 classification and now constitutes the only binding system for the classification of business activities. 

Yes. Limited liability companies are required to use codes compliant with the PKD 2025 classification. In the case of limited liability companies, the update may require not only filing changes with the KRS, but also a prior amendment to the articles of association if the scope of activity has been defined by reference to PKD 2007 codes. 

Not always. A visit to a notary is usually necessary where the company's articles of association themselves require amendment. However, if the business activity is described in the articles in general or descriptive terms, the update may be limited to filing an appropriate application with the KRS, without the need to amend the articles of association. Each case nevertheless requires an individual review of the company's corporate documents.

The transition between classifications is facilitated by the so-called correlation keys prepared by Statistics Poland (Polish: Główny Urząd Statystyczny – GUS). However, one old code does not always correspond to a single new code. In some instances, an activity previously assigned to one PKD 2007 code may require the selection of several PKD 2025 codes. Therefore, entrepreneurs should analyse not only the correlation keys but also the actual scope of their business activities. 

Yes, indirectly it may influence how an entrepreneur is assessed by financial institutions. Banks, leasing companies and other business partners frequently verify registration data, including PKD codes, when assessing a client's risk profile and credibility. Discrepancies between the registered information and the actual business activity may give rise to additional questions or require further explanations.

The entrepreneur should first verify whether the new codes accurately reflect the activities actually carried out. If the automatic reclassification has resulted in inappropriate codes being assigned or an important activity code being removed, it is advisable to update the relevant entry in CEIDG or the KRS without delay. This is particularly important for entities operating in regulated sectors, where a specific business activity may be a condition for holding a concession, permit or registration in the relevant register. 

Yes. Updating the codes independently allows entrepreneurs to retain control over how PKD 2025 codes are assigned to the activities they actually perform. This reduces the risk of errors resulting from automatic reclassification and helps avoid potential issues relating to financing, taxation, participation in public tenders or compliance with sector-specific regulations. From a business risk management perspective, carrying out a prior review and update of PKD codes is a significantly more advantageous solution than waiting for automatic action by the registers.