In September 2024, the Council of Ministers presented a legislative proposal to revise the Polish Classification of Activities (PKD), which will come into force at the beginning of 2025. The changes are a response to the need to update the Polish system of classifying business activities in line with EU standards. The proposal envisages replacing the existing 2007 classification system with a new, more detailed system of PKD codes, including an additional, fifth classification level.

As a result of these changes, the names of sections, divisions, groups, classes and subclasses of the PKD codes will be modified, to make the system of classification of companies and institutions more precise. This in turn is expected to result in more accurate and updated statistical data, and to help with adaptation to EU regulations on business statistics.

Newly established businesses, and any businesses that make changes to their entries in registers such as the CEIDG, KRS or REGON after 1 January 2025, will be required to use the new PKD codes.

However, a transition period has been introduced for existing companies. Those that do not plan to make changes to their business after the amendment comes into force will be able to use the 2007 PKD codes for 24 months, i.e. until 31 December 2026.

The changes to the PKD require entrepreneurs to prepare accordingly. Entrepreneurs need to determine whether their current PKD codes will change, and adjust their entries in registers to reflect this. It may be necessary to update existing codes or add new codes corresponding to additional areas of activity.

Adapting businesses to the new PKD regulations will not only be important for the proper conduct of business. It is also extremely important to check whether the changes might affect reports related to subsidies or state aid granted in the past. Therefore, entrepreneurs should start preparing for these changes now to ensure that compliance with the new regulations proceeds smoothly.

TKP constantly monitors the legislative path of legal acts to assist and advise clients as necessary.

Author: Mykoła Zembra