On 1.01.2025, the new Polish Classification of Activities (referred to as ‘PKD 2025’), which will replace the PKD 2007 classification, came into force.
PKD 2025 has been adapted to changes made to the Statistical Classification of Economic Activities in the European Community (NACE), current market, technological and social realities. It includes activities that have emerged in the economy in recent years, such as those related to the digital economy, the circular economy or the bioeconomy. The descriptions of traditional industries were also clarified.
PKD 2025 was introduced by the Regulation of the Council of Ministers of 18.12.2024 on the Polish Classification of Activities (PKD).
The PKD classification is widely used in the economy and statistics. The codes and descriptions of the PKD classification, in accordance with the provisions of separate acts, are used, among others, in official registers, public administration information systems, but are also used in legal regulations concerning various forms of support for entrepreneurs, as well as their obligations.
From when will PAC 2025 apply? What is implied by the transitional provisions?
PKD 2025 is applicable from 1.01.2025 in all public registers, including the National Court Register and the Central Register and Information on Economic Activity. At the same time, the above-mentioned decree of 18.12.2024 will contain transitional provisions (§ 2-4), which allow the use of PKD 2007 codes in statistics, records and documentation and accounting, simultaneously with the use of PKD 2025 codes until 31.12.2026. Entrepreneurs will also have 2 years (until 31.12.2026) to adjust their PKD codes to PKD 2025, unless earlier, for some other reason (e.g. due to commencement of business in a new area), they are forced to change the subject of their activity. In the latter case, they will have to change their entire business object from PKD 2007 to PKD 2025 when applying to the National Court Register to register such a change.
How to make a change of entry from PKD 2007 to PKD 2025 in the register?
Entities registered in the Register of Entrepreneurs of the National Court Register (KRS) will be able, until 31.12.2026, to reclassify on their own the code defining the subject matter of their business to date: from PKD 2007 to PKD 2025.
After the expiry of this transitional period, i.e. on 1.01.2027, it is planned to introduce automatic reclassification for these entities of PKD 2007 codes to PKD 2025 both in the KRS and in the REGON register and other official registers. If an entity does not agree with the automatically assigned PKD (contact the Classification and Nomenclature Centre), it will have to submit an appropriate application to the KRS to change the PKD codes.
Important:
Your self-reporting of changes to the Register of Entrepreneurs of the National Court Register (KRS) and not waiting for automatic reclassification is particularly important in the following cases:
1/ firstly, if activities according to PKD 2007 are entered in the KRS, which, according to the key, pass into several activities according to PKD 2025 (1:n), and as an interpretation relation (the one that will be used in the automatic reclassification) an activity has been marked, in the key, which does not properly describe the activity actually performed by the company. In the keys, ambiguous (1:n), unambiguous (1:1 and n:1) relationships are defined, and for each ambiguous relationship, the single most appropriate grouping is indicated, due to the main scope of the grouping – the relationships will enable, among other things, an unambiguous reclassification of all activities.
2/ secondly, if the company is considering applying for national or EU funding. Institutions responsible for the organisation of grant competitions often direct their programmes to entrepreneurs operating on the basis of specific PKD codes, and the verification process takes place on the basis of an extract from the National Court Register or the content of the articles of association. Doubts arise as to whether it will be possible to use the old codes, or whether it will be necessary to provide the new ones (and thus change the entry in the relevant register). To date, no guidance on this issue has been published.
Amendment of the articles of association
In practice, companies that use PKD to describe their activities in their articles of association or articles of association may face the need to update their articles of association/articles of association following the change of the standard from PKD 2007 to PKD 2025.
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