Table of Contents:
1. Why is the introduction of the new PKD necessary?
2. What does the introduction of PKD 2025 mean for new companies?
3. What does the introduction of PKD 2025 mean for companies established in 2024 but registered in 2025?
4. What does the introduction of PKD 2025 mean for companies registered in the National Court Register (KRS) before 01.01.2025?
5. What should be done in this situation?
On December 18, the Council of Ministers adopted a regulation on the Polish Classification of Activities (PKD) prepared by the Central Statistical Office, which will come into effect on 01.01.2025.
Why is the introduction of the new PKD necessary?
- The need for the introduction of PKD 2025 stems from changes introduced in the classification at the European Union level. The new classification will replace the current one, which has been in force since 2007.
- The PKD 2025 classification will encompass new types of activities that have emerged in the economy in recent years and will ensure the harmonization of economic statistics within the European Union.
- Greater precision will also be introduced in the description of traditional sectors, facilitating the alignment of business activities with the appropriate codes.
What does the introduction of PKD 2025 mean for new companies?
Companies registered from January 1, 2025, onwards will be required to apply the new PKD.
What does the introduction of PKD 2025 mean for companies established in 2024 but registered in 2025?
If a company was established in 2024 but its registration in the KRS business register occurs after January 1, 2025, the application must include PKD codes according to the 2025 standard. In such a case, it may be necessary to amend the application submitted in 2024 and update the PKD codes provided to the PKD 2025 format.
What does the introduction of PKD 2025 mean for companies registered in the KRS before 01.01.2025?
Companies registered in the KRS before January 1, 2025, will have 2 years to implement changes to their PKD – the transition period will last until December 31, 2026. Exception: Entrepreneurs conducting activities classified under PKD code 93.29.Z will have a 12-month transition period, lasting until December 31, 2025.
If an entrepreneur does not update their entry within 2 years, automatic reclassification of PKD 2007 codes to PKD 2025 is planned based on the so-called “transition keys” defined by the Central Statistical Office. These will be included in the annex to the regulation on the Polish Classification of Activities (PKD).
In light of the above, it is advisable to act in advance and adjust PKD codes to the PKD 2025 standard before the end of the transition period.
What should be done in this situation?
It is recommended to verify the PKD specified in the company’s articles of association or statute, particularly as the description of activities in the PKD 2025 classification may differ from that in the PKD 2007 classification. PKD codes under the PKD 2025 standard should be submitted to the KRS within the established transition period.
