What is it about?
PKD (Polish Classification of Activities) refers to codes in the CEIDG and KRS registers that indicate what a company does. From January 1, 2025, a new version of the classification – PKD 2025, introduced by the regulation of the Council of Ministers on December 18, 2024 (Dz.U. 2024 poz. 1936) – will be in effect.
The old PKD 2007 codes could be used for a transitional period of 24 months. This period ends on December 31, 2026.
Who is affected?
| Who is affected | Obligation | Risk of removal |
|---|---|---|
| JDG and partners of civil law partnerships in CEIDG (before 2025) | YES – change codes by 31.12.2026 | YES – if the PKD field is empty |
| Companies in KRS (before 2025) | YES – change codes | NO – removal of the code, not the entity |
| Companies registered after 01.01.2025 | NO – they already have PKD 2025 | NO |
Timeline
| Date | What is happening |
|---|---|
| 01.01.2025 | PKD 2025 comes into effect; new entries only with PKD 2025 |
| 31.12.2026 | End of the transitional period – last day for independent changes |
| By 31.01.2027 | Automatic reclassification of old codes by the CEIDG/REGON system |
| After 31.01.2027 | Entries in CEIDG with an empty PKD field → removal by the office |
| 01.04.2027 | ZUS accident insurance contribution calculated according to PKD 2025 codes |
Why not leave it to the system?
The GUS has prepared transition keys between PKD 2007 and PKD 2025, but many codes have a 1:n relationship – one old code corresponds to several new ones. The system will choose a so-called "leading code" that may not correspond to what you actually do.
Risk of removal from CEIDG – confirmed
The portal biznes.gov.pl (government service of the Ministry of Development) confirms: if there is no PKD code in the entry (empty field, "no data"), automatic change will not be possible, and after January 31, 2027, the entry will be removed by the office.
Consequences of removal:
- Information is automatically sent to ZUS → de-registration as a contribution payer
- Loss of entitlement to sickness, maternity benefits, etc.
- Paralysis in relations with banks, lessors, contractors
What to do now?
- Log in to CEIDG via biznes.gov.pl (Trusted Profile or qualified signature)
- Submit a request for a change of entry – select new PKD 2025 codes corresponding to your current activity
- Note: changing the main code will remove all additional ones – they need to be selected anew
- This costs nothing, but do not leave it until the last days of December
- You can also submit the application in person at any municipal office (form CEIDG-1)
How to check if you already have new codes?
- REGON search engine: wyszukiwarkaregon.stat.gov.pl – option "PKD 2025 Information on updates"
- Entry in CEIDG: if the codes show "PKD2007" or just "PKD" – it needs to be updated; if "PKD2025" – it is OK
Useful tools
- PKD 2025 Search Engine (GUS) – find the right code
- Transition Keys PKD 2007→2025 (PDF, GUS) – check what your old code has changed to
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