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From 1 January 2025, the new Polish Classification of Business Activities (PKD 2025) replaces the previous PKD 2007, introducing updated and expanded business activity codes to reflect current market and European Union legislative developments. All entrepreneurs registered in the National Court Register (KRS) must update their PKD codes by 31 December 2026 to avoid automatic reclassification from 2027, which may not accurately reflect their business activities. Companies should review their current codes, amend their articles of association if necessary, and file the required updates with the KRS to ensure compliance. Legal support is available for every step of this process.
As of 1 January 2025, the new Polish Classification of Business Activities (PKD 2025) has come into force, replacing the previously applicable PKD 2007 classification. The updated classification is intended to align activity codes with current market and technological realities, as well as developments at the EU legislative level.
Please find below key information regarding the changes and the scope of our support in this process:
Scope of changes
PKD 2025 introduces a number of new business activity codes. The classification has been expanded to include codes that did not previously exist, and some codes used under PKD 2007 have been renumbered or revised.
Deadline for updating PKD codes
Entrepreneurs registered in the National Court Register (KRS) are required to update their business activity objects by 31 December 2026.
Consequences of failing to update PKD
From 1 January 2027, an automatic reclassification of PKD codes is planned. However, this automatic reclassification does not guarantee that the business objects disclosed in the KRS will remain consistent with those previously indicated under PKD 2007. For this reason, it is recommended to update PKD codes in commercial register independently, to ensure an accurate and tailored reflection of the company’s actual business activity.
Procedure for updating PKD
Updating PKD codes may require an amendment to the company’s articles of association. Subsequently, an application must be filed to register the changes with the KRS.
Scope of our support
We are able to provide comprehensive assistance throughout the entire PKD update process, including: (i) assigning new PKD codes to the company’s current business activities; (ii) amending the articles of association; and (iii) filing the application to register the changes with the KRS.
