PKD 2025: what you must do before 31 December 2026 and what happens if you don't

If your company still has PKD 2007 codes on record, there is little time left to change them yourself. The transition period ends on 31 December 2026. After that, the codes will be replaced automatically, and the result may not match what your business actually does.

For most companies this is a simple, free formality, but it is worth handling before the end of the year. Below we explain how to check your codes, what to do in CEIDG and KRS, and the consequences of not acting. This text reflects the legal situation as of early November 2026.

Do you need to do anything?

The Polish Classification of Activities (PKD) 2025 has applied since 1 January 2025. Companies that registered their activity earlier may use PKD 2007 codes until 31 December 2026 at the latest.

The easiest way to check your situation is in three steps:

• Find your company in the company search on biznes.gov.pl, for example by its NIP (tax ID).
• Check how the codes are labelled. If a code is marked PKD2007 or just PKD, the entry uses the old classification. If you see PKD2025, the entry already uses the new one.
• Compare the codes with your actual activity. Even a correctly labelled code is worth changing if it does not describe what you do.

Companies set up from 1 January 2025 use PKD 2025 from the start, so they usually do not need to change anything because of the new classification.

The REGON search also offers a "PKD 2025 update information" option. After you enter a NIP or REGON number, it shows whether the entry contains PKD 2007 codes that map to PKD 2025 ambiguously, and when it is worth filing a change request. It does not, however, change anything itself.

How to find the right PKD 2025 code?

One PKD 2007 code may correspond to several PKD 2025 codes, so simply copying a number from a table is not always enough. Statistics Poland (GUS) provides mapping keys between PKD 2007 and PKD 2025 as well as a classification search tool. The CEIDG form also suggests PKD 2025 codes matching earlier ones.

Before choosing, read the group description and check what it does and does not include. If you still have doubts, you can submit a request for a classification interpretation to Statistics Poland. The reply is not an administrative decision and is not binding.

Keep two rules in mind:

• The main code should indicate your predominant activity.
• The number of codes depends on the register. In CEIDG you provide one main code and any number of additional ones, while in KRS you can disclose up to 10 items, including the predominant activity.

Sole proprietorship: changing codes in CEIDG

Entrepreneurs listed in CEIDG change their codes by filing an application to amend the entry. They can do this online at biznes.gov.pl or at the municipal office. Changing data in CEIDG is free and does not require separate notifications to the statistical office, the tax office, ZUS or KRUS, because the data is forwarded automatically.

A few practical notes:

• If, after 1 January 2025, you file any CEIDG amendment — including suspending or resuming your business — you must switch to PKD 2025. This also applies to changing your company address, for example moving it to a virtual office.
• If you have additional places of business, update the codes assigned to them as well.
• Before filing, check whether you have an e-Delivery (e-Doręczenia) address. From 1 October 2026, every CEIDG entrepreneur must have one, and without it you cannot file an amendment to your entry.

Regardless of the classification change, you have 7 days to update your entry after expanding or narrowing your activity. This is a good moment to remove codes you no longer use.

What about a civil partnership (spółka cywilna)?

A civil partnership itself does not have a CEIDG entry. You change its codes directly in the REGON register by filing an RG-OP form to amend its details. If the predominant activity code changes, also file a NIP-2 update with the tax office. The form includes a field for the predominant activity PKD code, and you have 7 days from the change to update it. The deadline for swapping PKD 2007 codes for PKD 2025 is the same as in other registers — 31 December 2026. After that date, the activity in REGON will be changed automatically (Article 40b of the Public Statistics Act, added by the Act of 21 November 2025).

The partners have their own CEIDG entries, so each of them should also update their codes according to the rules above.

Company: changing codes in KRS

Start by checking how the business activity is described in the company's articles of association or statute. The scope of the formalities depends on this.

The new codes fit within the articles

If the articles cover activity matching the new codes, an electronic application to amend the KRS entry is usually enough. An application to replace the old codes with new ones, filed before the end of the transition period, is exempt from the court fee. This follows from Article 20e(3) of the KRS Act, added by the Act of 21 November 2025.

The new codes go beyond the articles

If the activity is not covered by the articles, they must be amended first. This may require a shareholders' resolution and notarial form, and therefore additional costs. Companies set up via S24 that want to change codes within that system should check whether they first need to amend the template clause on the scope of activity.

The application includes other changes

The exemption covers the application to replace codes. The rule does not settle what happens with an application that also covers other changes, so in that case expect a fee for the whole thing. The standard court fee for amending an entry is PLN 250. In S24, a limited liability, general or limited partnership pays PLN 200 if the change results from a resolution made using the template available in the system.

You no longer pay an extra PLN 100 for the announcement in the Court and Business Gazette (MSiG). For applications filed from 29 November 2025, the obligation to announce KRS entries in MSiG and the related fee have been abolished.

The choice of system depends on how the articles were concluded. Companies whose articles use the S24 template can file in S24, provided they have not previously changed data on paper or in the Court Registers Portal. Other companies file through the Court Registers Portal. You will find the details in the biznes.gov.pl guide on KRS changes.

The company has local units

If the company has local units, for example branches, you change their PKD codes separately in the REGON register, on an RG-OP form submitted to the statistical office. This is what the PKD update information in the REGON search indicates.

What happens if you don't change the codes by 31 December 2026?

The transitional provisions do not provide a separate financial penalty for merely leaving the old codes in place until the end of the transition period. The consequences are different and depend on the register.

Automatic code change

In CEIDG and REGON, the old activity will be replaced automatically by 31 January 2027, if that is possible (Article 12 of the Act of 21 November 2025). In KRS, after the transition period the entry will be made automatically: the old code will be replaced by a new one in line with the relationships between the classifications, and where that is impossible, it will be deleted (details below).

The greatest risk concerns codes that have several equivalents. In that case GUS indicates a single mapping used for the automatic change, but notes that it may not accurately describe the actual activity. Such a code will need to be checked later and corrected if necessary.

Deletion of a CEIDG entry

If an automatic change in CEIDG is not possible, the entry will be deleted ex officio after 31 January 2027. ZUS warns that this applies to entries with no PKD codes (an empty field, "no data", random digits or letters) if they are not completed by 31 December 2026. Such a deletion will deregister you from ZUS as a contribution payer, and may also mean deregistration from insurance and affect your benefits.

This is the most serious consequence, which is why an entry with no PKD codes is worth completing as soon as possible.

Loss of a code in KRS

A company will not be removed from KRS for this reason. However, if an automatic swap is impossible, the old activity will be deleted from the register. Where this concerns the predominant activity, the company must report a new code with its first application to amend data, no later than within 5 years of the deletion. If the activity follows from the articles, such a report does not require amending them.

Accident insurance contribution

The PKD code can also matter at ZUS. It is used to determine the activity group, which can affect the accident insurance contribution rate. ZUS indicates that the rate for the contribution year starting 1 April 2027 will be set on the basis of the PKD 2025 code as it stands on 31 December 2026.

This does not, however, apply to every company. Payers who report no more than 9 people for accident insurance pay a rate equal to 50% of the highest rate, currently 1.67%, regardless of the PKD code. The code matters above all for payers reporting at least 10 insured persons. For them the code determines the activity group on which the rate depends, including when it is calculated individually based on ZUS IWA. In such a company it is especially worth carefully choosing the predominant activity code before the end of the year.

What will not change?

Changing a PKD code alone does not change your lump-sum tax (ryczałt) rate, which depends on the type of activity actually carried out. Nor is it an opportunity to add codes "just in case". It is worth keeping those that describe your actual activity or specific plans.

What to do after the change?

Once you have updated the entry, check that the change is visible in the register. Then review the documents where you quote PKD codes, for example grant applications, tender bids, contracts or bank forms. An old code in such a document may require explanation or updating.

A plan for the coming weeks

1. Check your company's codes in the biznes.gov.pl search.
2. Choose PKD 2025 codes based on the descriptions and mapping keys.
3. For a company, compare them with the articles of association.
4. File the application in CEIDG, KRS or REGON.
5. Check the entry after the update.
6. Inform your accountant about the new codes.

Don't leave this to the last days of December. For a company that has to amend its articles, preparing the resolution and visiting a notary alone can take longer than filing the application.

Frequently asked questions

Is changing PKD codes chargeable?

In CEIDG it is free. In KRS, an application to swap codes filed during the transition period is exempt from the court fee, and the PLN 100 MSiG announcement fee no longer applies. Costs may arise when amending the company's articles or other data.

Can I wait for the automatic change?

Yes, the rules provide for it, but you then leave the choice of code to a mechanism based on the GUS keys. If your code has several equivalents, the result may not fit your activity. In CEIDG you also risk deletion of the entry if an automatic change is not possible.

Does a company have to amend its articles?

Not always. If the new codes fall within the scope of activity described in the articles, amending them is usually not necessary. Still, check their wording, especially where the articles list specific codes or you want to expand your activity.

I have code 93.29.Z. Does the same deadline apply to me?

No. For PKD 2007 code 93.29.Z the transition period ended on 31 December 2025. From 1 January 2026 it was automatically replaced by code 93.29.B. In CEIDG, the remaining PKD 2007 codes in such an entry were also changed automatically, so it is worth checking whether they still fit your activity and, if needed, choosing the right codes by 31 December 2026. In KRS and REGON only code 93.29.Z was replaced, so the company must swap the remaining PKD 2007 codes within the usual deadline.

Where can I find official information?

In the guide "How to choose and change a PKD code" on biznes.gov.pl and in the Act of 21 November 2025 (Journal of Laws 2025, item 1792).

Have doubts? Let's talk

If you don't know where to start, book a free, 15-minute consultation and tell us about your situation. Consultation slots can be booked at least two days in advance, so it is not worth waiting until the last days of the year.

If you want to hand your accounting over for good, take a look at our online accounting. Net prices, excluding VAT, start from PLN 125 a month for the lump-sum tax (ryczałt), PLN 145 for the revenue and expense ledger (KPiR) and PLN 395 for full accounting books. Starting a new business? See how we help with setting up a company. And if you are updating your CEIDG or KRS entry anyway, it is a good moment to move your company address to a virtual office.

You can read more about choosing support in our guide on how to choose accounting for your business.

This article is for information purposes only and does not constitute legal or tax advice. Before filing an application, check the current regulations or consult a specialist about your situation.