The new Polish Classification of Economic Activities – PKD 2025 – will come into force on January 1, 2025. Its final form was only announced in the week before Christmas, when the draft, which had been in development for months, was submitted to the Prime Minister for signature. Although the existing PKD 2007 will remain in effect for another two years, some businesses should already familiarize themselves with the changes.
The amendment to the regulations governing the codes used in statistics, accounting, and public registers stems from the need to adapt the Polish Classification of Economic Activities (PKD) to changing realities and European and international standards. The Central Statistical Office (GUS) worked on the new PKD for several months. This comprehensive document was prepared as an annex to the Council of Ministers' Regulation on the Polish Classification of Economic Activities (PKD). The regulation was adopted on December 18 and published in the Official Gazette on December 27.
Changes to the PKD and transition period for companies
From January 1, 2025, new businesses will be classified according to the new codes. Corresponding entries that take PKD 2025 into account will describe their activities in the Central Business Register and Information System (CEIDG), the National Court Register (KRS), or the National Official Business Register (REGON).
Existing companies generally have two years to adapt to the new regulations. The regulation on the PKD (Public Data Classification) explicitly states that until December 31, 2026, in addition to the application of the PKD 2025 classification in statistics, data collection and documentation, and accounting, the PKD 2007 classification may also be used in official registers and information systems of the public administration (Section 2, Paragraph 1 of the regulation). Furthermore, there will be no obligation to change anything on January 1, 2027 – on that date, the entries are to be changed automatically (this will be regulated in a currently drafted amendment to the Law on Public Statistics).
Unfortunately, while changing the classification may seem straightforward at first glance, it can raise practical questions in certain situations. Furthermore, various scenarios are conceivable that justify independently changing the PKD codes without waiting for the automatic update.
Change to the entry in the CEIDG and KRS in connection with PKD 2025
The Central Statistical Office proposed that, starting in early 2025, only the new PKD codes should be used when applying to amend entries in the CEIDG, KRS, or REGON. The proposal did not clarify whether this would apply to every change of entry or only to changes concerning the nature of the activity performed. This unclear proposal was criticized by the Ministry of Justice during the consultation phase.
The drafters of the regulation took the concerns raised into account and revised the regulation accordingly. In doing so, they differentiated between the situation of amendment requests during the transitional period for companies registered in CEIDG and those registered in the KRS or REGON.
The transitional provisions are found in Section 2, paragraphs 2 and 3 of the aforementioned Council of Ministers Regulation on the Personal Data Register (PKD). For companies registered in the National Register of Companies (KRS), the matter appears clear: PKD 2025 must be applied during the transitional period by those companies that submit an application to amend their registration, but only if the amendment concerns changes to the nature of their business activities as defined by the PKD. The situation is different for companies registered in the European Central Bank Register (CEIDG). The regulation refers to an "application to amend the registration," without specifying which registration this refers to. Such a provision could raise some doubts. While it will be possible for companies registered in the KRS to, for example, change their address without altering their business activities as defined by the PKD, for companies registered in the CEIDG, one might assume that any registration—even a purely technical one—could necessitate an adjustment to the nature of their business activities.
This view is confirmed by a notice on the website of the Ministry of Development and Technology. It states that whenever an entry is changed, the CEIDG system will require the PKD codes to be adapted to the new PKD 2025 classification.
What happens if an application is submitted in 2024 but not processed until 2025?
The regulation stipulates that the existing PKD 2007 rules apply to applications for registration in the CEIDG and REGON. However, the new rules (PKD 2025) must already be applied to applications for registration (or changes of business activity) in the KRS.
PKD and grants or support from aid programs
Another point of uncertainty concerns companies that receive subsidies or public support. On the one hand, they are entitled to a transition period; on the other hand, the documents required for public funding often require the provision of PKD codes. The question arises whether the old codes can still be used or whether new codes are required, which in turn would mean a change to the entry in the relevant register.
No guidelines have been published on this matter so far. It can therefore be assumed that the authorities will continue to tolerate the use of the old codes during the transition period until January 1, 2027.
The Central Statistical Office (GUS) assured in its justification for the new regulations that the two-year transitional period also protects those businesses that have already received public support and have committed to not changing their business activities in accordance with the 2007 Public Tax Code (PKD 2007). This applies particularly to recipients of various crisis relief programs introduced in connection with the Covid-19 pandemic.
The project's rationale naturally pointed out that the transitional arrangements for the entry into force of the new regulations are intended to protect the interests of businesses that received support based on the previously valid PKD codes. Nevertheless, the regulation raises questions in this regard. This particularly affects companies that received funding based on PKD 2007 and could theoretically continue to invoice using the old codes until the end of 2026. However, any amendment to the CEIDG from 2025 onwards would force them to switch to PKD 2025 codes.
Is a dual classification – historical and current – automatically applied to such companies? This seems appropriate, however, no specific regulations have yet been established in this regard.
Special regulation for companies with PKD 93.29.Z (PKD 2007)
An exception applies to companies that carry out activities under PKD code 93.29.Z (according to PKD 2007). For them, the transition period is shortened by one year and ends on December 31, 2025. This concerns a specific group of entertainment and leisure activities characteristic of so-called escape rooms. The new regulation explicitly addresses this in Section 3.
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