
The Polish Classification of Activities (PKD) 2025
Starting from 2025, the previously applicable Polish Classification of Activities (PKD) 2007 was replaced by its updated version – PKD 2025. This change was enacted under a regulation on the Polish Classification of Activities (PKD) adopted by the Council of Ministers on December 18, 2024. The new rules have somewhat revolutionized the classification of business activities as we have known it.
PKD: What You Need to Know
The Polish Classification of Business Activities (PKD) is a system used for coding and categorizing types of business activities conducted in Poland. PKD is used, among other things, for grouping businesses according to the type of activity they engage in, which allows for the compilation of statistics, market analysis, and regulation of various areas of the economy. In practice, an entrepreneur registering a business is required to indicate specific PKD codes that will correspond to the nature of the carried out activity.
The Aim of the New Regulation
According to the authors of the new regulation, its purpose is to better reflect the dynamic changes that are taking place in the economy, recognizing the development of new economic sectors, such as the digital economy, the circular economy or the bio-economy. In addition, the need for changes follows the new regulations in this area adopted at the EU level – implemented through the NACE Rev. 2.1 classification. The recently adopted PKD 2025 classification will therefore ensure harmonization of economic statistics within the scope of the European Union.
Introduced changes
As part of the changes, the previously available catalog of codes was modified by, for instance, changing the scope of previously used groupings of activities or adding entirely new PKD codes. Another new feature is introducing a fifth level of classification to distinguish more detailed activities specific to the Polish economy, which will remain under closer statistical observation. Consequently, the updated PKD structure includes the following classification levels: (I) section, (II) division, (III) group, (IV) class and (V) subclass. Examples of the newly introduced PKD subclasses for intermediary service activities include among other things:
- 40.Z. Activities of brokers and agents in the field of electricity and natural gas,
- 32.Z Intermediation in passenger transport, as well as
- 40.Z Intermediation of individual services.
Businesses’ compliance with the new classification
Importantly, entrepreneurs who are just starting out their business will be required to use the updated PKD classification as early as from the beginning of 2025, whereas other entities will be subject to a 2-year transition period, during which they will be able to continue using PKD 2007, with the exception of any business updates in CEIDG or KRS – in such cases they will be obliged to use the new PKD 2025.
The introduction of PKD 2025 is an important step towards enhancing the organization and regulation of business activities in Poland, ensuring that the new needs of the dynamically developing market are properly recognized.