Change in the industry codes regulation

Anna Jarecka – Kowal

December 27th saw the official publication of the Council of Ministers regulation on the Polish Classification of Activities (PKD) (“Regulation”), which, effective as of 1 January 2025, changes certain PKD names and codes as well as creating new code groups. This in turn triggers changes in certain PKD business codes featuring in the Polish business registers CEiDG (for sole traders) and KRS (for companies, partnerships etc.).

Time to implement the changes

In most cases businesses will have a two-year interim period to adjust their PKD codes. After that time their PKD codes in the business registers will be reclassified automatically. The PKD data will be updated in accordance with the official correspondence schema between PKD 2007 and PKD 2025.

Why it’s not worth relying on automatic reclassification

The automatic renumbering will not take into account any PKD code changes in your current articles of association. Also, the automatic process may well turn out not to be error-free so the outcome will not reflect your actual business. This will necessitate subsequent manual adjustments to ensure the codes are true to business reality.

For those reasons you are encouraged to take the initiative before the end of the interim period, and proactively bring your PKD codes in line with the PKD 2025 standard both in your articles of association and in business registers, acting prudently and considerately in a way that best meets your needs.

Review of PKD codes and articles of association

If you have not changed your PKD codes for a long time we would recommend using the Regulation as an opportunity to have all your current PKD codes reviewed. Regardless of the Regulation-driven changes, some of your codes may need updating to reflect your current business. In addition, if you considered other changes to your articles of association, now would be a very good time to make all those amendments together (one notarization, one registration update filing).

Our support

Should you require assistance with PKD updates or be planning other changes to your articles of association, we are pleased to offer the following support:

• identification of the PKD codes to be changed and how and when to do it
• implementation of PKD code changes in your articles of association
• management of KRS filings and other registrations

The Regulation with the new PKD classification is voluminous, running to more than a thousand pages. For some businesses, especially those with many codes, the PKD review and adjustment process may thus be a substantial challenge. We will be happy to help you navigate it with the assistance of experienced lawyers.

We are there to offer more information and answer any questions you may have. If you are interested, feel free to contact us to schedule a teleconference or a meeting.