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Changes in PKD Better Reflect the Specifics of Business Activities

From January 1, 2025, a new Polish Classification of Activities (PKD 2025) will come into effect, replacing the currently used PKD 2007. The revised classification will include new types of activities that have emerged in the economy in recent years. It will ensure the harmonization of economic statistics within the European Union in areas such as the digital economy, circular economy, and bio-economy.

Changes in PKD will better adapt the classification to contemporary economic realities. They will also facilitate harmonization with European standards (NACE Rev. 2.1). The main goals of the amendment are to improve the quality of economic statistics, more precisely define types of activities, and facilitate the classification of enterprises in official and statistical registers.

PKD 2025 introduces more detailed grouping of activities, new classes and subclasses, as well as updated nomenclature. The new classification significantly better describes dynamic changes in the economy and will allow for more effective monitoring of new industries, such as renewable energy sources or intermediary services.

The entry into force of the changes from January 1 does not mean that we have to switch immediately. Legislators have provided a transition period until the end of 2026. During this time, enterprises will be able to use both PKD 2007 and 2025 codes. Automatic reclassification of activities will occur in most cases, but in some situations, entrepreneurs will have to update their data in registers such as REGON, CEIDG, or KRS themselves to avoid incorrect classification.

InfoCredit will soon provide its clients with solutions that will facilitate working with both the old and new classification. If you are interested in the details, please contact us at infocredit@infocredit. We will prepare detailed material on the changes with selected examples.

What is changing? In short:

Differences in the division into sections, groups, classes, and subclasses in PKD 2007 and PKD 2025:

 

PKD2007

PKD2025

section

21

22

division

88

87

group

272

287

class

616

651

subclass

654

717

 

  • PKD 2007 contains a total of 1,630 PKD numbers (excluding sections).

  • PKD 2025 contains a total of 1,742 PKD numbers (excluding sections).

     

    Comparing PKD 2025 with PKD 2007:

    • 104 PKD numbers changed only the name
    • 255 PKD numbers changed only the scope
    • 224 PKD numbers changed both the name and scope
    • 401 – new PKD numbers in PKD 2025
    • 278 – PKD numbers removed in PKD 2025 compared to PKD 2007

    A completely new PKD code will be created:

     In PKD 2025, a new code has appeared: Other specialized wholesale  n.e.c. 46.89.Z.

    Class 46.89 PKD 2025 has no connection with PKD 2007, as it was not possible to link it with existing classes in division 46 PKD 2007.

    Additionally, sections will change: Apart from name changes, section J “Information and Communication” will be divided into two sections in PKD 2025:

    • J “Publishing, broadcasting and content production and distribution activities”
    • K “Telecommunications, computer programming, consulting, computing infrastructure, and other information services activities”

    This action caused a shift in numbering in the sections, but the scopes of divisions in individual sections remain unchanged.

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