On 1 January 2025, the Regulation of the Council of Ministers of 18 December 2024 on the Polish Classification of Activities (PKD) entered into force, introducing PKD 2025 in place of the previous PKD 2007 classification. For activities classified under PKD 2007 before the new regulations entered into force, a transitional period was introduced during which the existing classification may continue to be used – but no later than 31 December 2026. Accordingly, companies whose business activities are still classified according to PKD 2007 should review their existing activity codes and bring them into line with PKD 2025 before the end of 2026.
The transition does not in every case involve a straightforward replacement of an existing code with a single corresponding new code. The structure of PKD 2025 has been substantially modified and, in certain cases, a single PKD 2007 code corresponds to several different PKD 2025 codes.
If a company does not update its activity codes by the end of the transitional period, a mechanism for automatic reclassification in public registers will apply after 31 December 2026. Such automatic conversion does not, however, guarantee that the resulting classification will accurately reflect the company’s actual business activities. We therefore recommend carrying out an individual review and, where necessary, updating the company’s business activity codes before the transitional period expires.
For companies entered in the Polish National Court Register (KRS), it should also be verified whether the transition to PKD 2025 requires an amendment to the company’s articles of association or statute and the corresponding corporate procedure. The updated business activities should subsequently be reflected in the KRS.
Given the time required to identify the appropriate PKD 2025 codes, complete any necessary corporate actions and register the changes, we recommend that the process is not postponed until the final weeks of 2026.
If the transition to PKD 2025 has not yet been completed in the company, please let us know. We will then determine the scope of the required changes and the appropriate next steps.
