The new Polish Classification of Business Activities (PKD) has been in force since 1 January 2025. However, the transition period during which both classifications can be used will last until the end of 2026.
What is the Polish Classification of Business Activities (PKD)?
Polish Classification of Business Activities (PKD) is a system of economic activities used in public statistics, records and accounting. When registering their business, entrepreneurs provide PKD codes that describe the type of activity they conduct.
Why was the new PKD introduced? What is the purpose of the changes?
First and foremost, the changes in the Polish classification are based on changes at the European Union level. Their purpose is to adapt the PKD to the current market, technological and social realities. The new classification covers new types of activities that have emerged in the economy in recent years and ensures the harmonisation of economic statistics within the European Union in areas such as the digital economy, the circular economy and the bioeconomy. Greater precision has also been applied in the description of industries.
What changes have been introduced?
Industries and economic sectors have been reorganised and segregated into groups. As a result, entrepreneurs should have no problem finding the category that best characterises their economic activity. PKD codes define both the area of a company’s activity and are of a statistical nature. The new classification includes changes that not only add new grouping symbols, but also divide or merge existing items. The wording of some groups has been modified, most often in connection with the extension or narrowing of their scope. Some subclasses have been moved to other sections, divisions or groups. In addition, new groupings have been created for activities that were not previously separated in the classification.
Examples of codes added to the Polish Classification of Business Activities (PKD):
- 35.40.Z “Activities of brokers and agents of electricity, natural gas and other gaseous fuels”
- 53.30.Z “Postal and courier intermediary activities”
- 56.40.Z “Intermediation in food service activities”
- 61.20.Z “Resale of telecommunications services and intermediation in telecommunications”
- 74.91.Z “Patent agency and marketing activities”
- 77.52.Z “Intermediation in the rental and leasing of other tangible and intangible non-financial assets”
- 85.61.Z “Intermediary activities in the field of courses and tutoring”
- 86.97.Z “Intermediary activities related to medical, dental and other healthcare activities”
From what date does the new PKD 2025 apply?
Entrepreneurs submitting an application to start a business after 1 January 2025 will already use the new classification. Entrepreneurs who started their business before 1 January 2025 have two years to update their PKD codes. Each time an entry in the CEIDG system is changed, the PKD codes will have to be adjusted to the new PKD 2025 classification.
If an entrepreneur fails to update their entry within two years, the PKD 2007 codes will be automatically reclassified to PKD 2025, in accordance with the so-called “transition keys” developed by the Statistics Poland (GUS). These keys will be included in an appendix to the regulation on the Polish Classification of Business Activities (PKD).
