As of 1 January 2025, the entry into force of the Regulation of the Council of Ministers on the Polish Classification of Business Activity (the “Regulation”) is planned. Pursuant to this Regulation, the existing PKD 2007 classification will be replaced by the new PKD 2025 classification.
The changes associated with the introduction of PKD 2025 will be comprehensive and cross‑cutting in nature. From our perspective, the introduction of new subclasses covering various intermediation services is of particular significance. Nevertheless, the number of amendments introduced across most PKD sections will undoubtedly require adjustments for many of our clients. According to § 2(1) of the draft Regulation, the PKD 2025 and PKD 2007 classifications may be applied concurrently in statistics, records, documentation and accounting for activities designated under the existing rules prior to the Regulation’s entry into force, but no longer than until 31 December 2026 (a two‑year transitional period).
It should also be noted that, pursuant to § 2(3) of the draft Regulation, entities registered in the National Court Register (KRS) which, after the Regulation enters into force but before 1 January 2027, submit an application to amend their entry with respect to the scope of business activity according to the Polish Classification of Business Activity, will be required to apply the PKD 2025 classification.
The amendment constitutes an alignment of Polish regulations with changes introduced at the EU level in the Statistical Classification of Economic Activities in the European Community (NACE) – Commission Delegated Regulation (EU) 2023/137 of 10 October 2022 amending Regulation (EC) No 1893/2006 of the European Parliament and of the Council on the statistical classification of economic activities (NACE Rev. 2).
