New PKWiU classification

Adam Wnuk

The Government Legislation Centre has just published a proposal for a new classification of goods and services. Called PKWiU 2025, it is meant to replace the previous one issued in 2015 (PKWiU 2015).

It’s not just a change of title and the new classification may have a real impact on VAT compliance.

Why would I care today?

The new classification is supposed to bring Polish regulations in line with international standards by ensuring data consistency and facilitating global comparisons. Moreover, PKWiU 2025 will be strictly related to industry classification PKD 2025, meaning that goods and services will be classified primarily on the basis of the kind of business from which they originate.

What changes are ahead?

✔ Methodological changes and extended structure
✔ New symbols for groupings and new divisions and combinations
✔ Groupings to be shifted across sections and new categories to be defined

While the classification’s structure itself will not be radically modified, it will have a much finer granularity to better reflect contemporary business realities.

What does it mean for me and my company?

Change preparation is key if we want to avoid VAT issues and ensure compliance with the new requirements. You will want to monitor these developments and how they affect the classification used in your company. Indeed, in some cases you may need to analyse the new groupings in detail to minimise misclassification risks.