Changes in PKD-2025, what entrepreneurs need to know

As of January 1, 2025, a new Polish Classification of Activities (PKD 2025) is in force in Poland, replacing the previous PKD 2007 system. It was introduced by the Regulation of the Council of Ministers of December 18, 2024 (Journal of Laws / Dz.U. 2024, item 1936), agreed after consultations with more than 170 entrepreneur organizations, and is meant to reflect modern economic realities and align Poland with the European NACE Rev. 2.1 standard.

For entrepreneurs, sole traders (JDG) in particular, and IT sector contractors, this can mean reviewing activity codes, updating registration data, and bringing the business in line with the new requirements. This article covers the main changes, who they affect, the current (mid-2026) transition status, and how a mismatched PKD code can also become a tax or labor-law risk.

• What is PKD and why is it changing
• Key changes in PKD 2025
• Structure of PKD 2025
• New subclasses in PKD 2025
• Changes for IT specialists
• Deadlines and the transition period, where things stand in mid-2026
• How to update your PKD codes
• PKD and the ryczałt tax rate for IT services
• PKD and the risk of B2B reclassification under the 2026 PIP reform
• FAQ
• Bibliography

What is PKD and why is it changing

Polska Klasyfikacja Działalności (PKD) defines the codes used to classify business activity types in Poland. They’re required for official business registration, national statistics, and determining tax obligations.

PKD is not only a classification system, it’s a tool for analyzing and supporting the economy: monitoring different sectors, compiling indicators (employment, number of companies), harmonizing statistics across the EU, precisely describing activity types in public registers, and defining which support schemes and obligations apply to which businesses.

The main reason for the update is to adapt to modern market and technology realities: harmonization with the European NACE Rev. 2.1 and UN ISIC Rev.5 standards, and accounting for newer forms of business activity, the digital economy, the circular economy, and the bioeconomy, while also allowing more precise descriptions of traditional industries.

Key changes in PKD 2025

PKD 2025 adds subclasses for artificial intelligence, blockchain, cloud technologies, and big data; updates codes for environmental technologies, waste management, and the bioeconomy; more precisely defines categories for IT consultancy, data analysis, and software development; and introduces new subclasses for fintech, creative industries, and medical technologies.

The overall number of divisions, groups, and classes has gone down, which simplifies registration, while new subclasses allow more precise activity descriptions overall. Structurally, PKD 2025 has: 22 sections (previously 21), 87 divisions (previously 88), 287 groups (previously 272), 651 classes (previously 615), and 727 subclasses (previously 645). Levels from sections to classes correspond to NACE Rev. 2.1, while subclasses are adapted to the specifics of the Polish economy. GUS also publishes official correspondence keys mapping PKD 2007 codes to PKD 2025 codes.

New subclasses in PKD 2025

Roughly 20 new subclasses were added, mostly concerning intermediary services and the digital economy, for example, energy resource brokerage (35.40.Z), construction service intermediation (43.60.Z), online/offline retail sales intermediation (47.91.Z, 47.92.Z), freight and passenger transport intermediation (52.31.Z, 52.32.Z), postal and courier service intermediation (53.30.Z), accommodation intermediation combining booking and rental management (55.40.Z), and real estate agency activities (68.31.Z). These allow more precise classification of modern business models and digital services that previously had no dedicated category under PKD 2007.

Changes for IT specialists

Several IT-related codes were split into more detailed categories:

Deadlines and the transition period, where things stand in mid-2026

PKD 2025 has been in force since January 1, 2025. Since then:

• New businesses registered from January 1, 2025 must use PKD 2025 exclusively.
• Existing businesses amending their registered activity (in CEIDG or KRS) must already apply PKD 2025 codes to the change.
• Until December 31, 2026, businesses that haven’t touched their entry may keep their old PKD 2007 code; parallel use of both classifications is allowed during this transition window, which matters especially where one PKD 2007 code maps to several PKD 2025 codes.
• From January 1, 2027, public registers automatically reclassify remaining PKD 2007 entries to PKD 2025 using GUS’s correspondence keys. The legal basis for this step is the Act of 21 November 2025 amending the Public Statistics Act (Dz.U. 2025, item 1792), which adds a new Art. 21a to the CEIDG Act providing for automatic reclassification, and unmatched entries are removed from the register after January 31, 2027.

We recommend updating your PKD codes proactively, especially where one old code now maps to several new ones, this avoids inconsistencies and makes sure your registration precisely reflects what you do. For companies registered in KRS, the maximum is 10 codes (1 main + 9 additional), with updates due within 7 days of a change; for CEIDG entries there’s no separate deadline outside the transition window above.

How to update your PKD codes

Sole trader (CEIDG): log into biznes.gov.pl, pick the appropriate PKD 2025 codes, and submit the change; it’s free and takes effect immediately.

Companies (KRS): changes go through the Court Register Portal, prs.ms.gov.pl, within 7 days of the change; this may require amending the company’s articles of association.

Civil partnerships: update the REGON register, with notification from all partners, and update the partnership agreement if it lists PKD codes.

PKD and the ryczałt tax rate for IT services

A code from the table above doesn’t automatically fix your tax rate: the flat-rate tax (ryczałt) act refers to the PKWiU classification of the specific service, not to PKD. In practice, for IT services on ryczałt in 2026, the typical rates are 12% for software development, software consultancy and IT systems management, 8.5% for other, non-consultative IT services, and 15% for consultancy and certain intermediation services. If your PKD code says “software development” but you mostly do consulting or project management, the tax office can challenge the applied rate and demand back tax with interest. We cover this in detail, together with a step-by-step guide to picking the right PKD code, in How to correctly choose the PKD code for a Sole Trader (JDG) in Poland.

PKD and the risk of B2B reclassification under the 2026 PIP reform

A registered PKD code that doesn’t match what you actually do is also relevant to the 2026 Labor Code and National Labour Inspectorate (PIP) reform on reclassifying B2B contracts as employment. It’s an additional red flag for an inspection, alongside the core subordination criteria (fixed hours, the client’s tools, exclusivity, direct supervision) covered in our PIP 2026 series, not something that decides the outcome on its own.

FAQ

Do I have to update my PKD code right now?

Not unless you’re changing your registration for another reason. Until December 31, 2026, an unchanged CEIDG/KRS entry can keep its PKD 2007 code. Any update to the entry, though, must use PKD 2025.

What happens if I don’t update by the end of 2026?

Public registers automatically reclassify remaining PKD 2007 entries from 2027 using GUS’s correspondence keys, under the Act of 21 November 2025 amending the Public Statistics Act (Dz.U. 2025, item 1792). Proactively updating is still safer where one old code maps to several new ones, so you can pick the most accurate match yourself.

Does the PKD 2025 code I choose affect my ryczałt tax rate?

Indirectly. The rate depends on the PKWiU classification of the specific service you provide, not on the PKD code itself, but the two should be consistent; see the section above.

Bibliography

• Regulation of the Council of Ministers of December 18, 2024, on the Polish Classification of Activities (PKD), Dz.U. 2024, item 1936.
• Statistics Poland (GUS), PKD 2007-PKD 2025 correspondence keys, klasyfikacje.stat.gov.pl/Pkd2025.
• Act of November 20, 1998, on flat-rate income tax on certain income earned by natural persons (consolidated text, as amended).
• Act of 21 November 2025 amending the Public Statistics Act and certain other acts (Dz.U. 2025, item 1792), automatic PKD 2007-to-PKD 2025 reclassification from January 1, 2027.

Author: Moja Firma Team.

This article is for informational purposes only and does not constitute legal or tax advice. Every situation depends on the specific circumstances. If something about your own situation isn’t quite clear, feel free to book a free consultation with our team.