Alert

New classification of PKD codes from 1 January 2025

In September 2024, the Council of Ministers presented a draft regulation on the Polish Classification of Economic Activities (PKD codes), which will come into force at the beginning of 2025.

Newly established business entities, as well as those that will make changes to their entries in registers such as CEIDG, KRS or REGON after 1 January 2025, will be obliged to use the new PKD codes.

However, a transition period has been introduced for entities that are already conduct business activity. Entrepreneurs who do not plan to make changes to their business activity after the amendment comes into force, will be able to use 2007 PKD codes for a period of 24 months, i.e. until 31 December 2026.

Changes in PKD codes require appropriate preparation on the part of entrepreneurs. It is necessary to verify whether their current PKD codes will change and adjust entries in the registers accordingly. It may turn out that it will be necessary to update the existing codes or extend them with new ones, corresponding to additional areas of activity.

If you have any questions, please contact Gracjan Butkiewicz (gbutkiewicz@cmwlegal.pl).