Since 1 January 2025, a new Polish Classification of Activities — PKD 2025 — has been in force, replacing the PKD 2007 used for years. For people running a sole proprietorship this means a specific obligation: sooner or later you must transfer your codes to the new classification. The transition period ends on 31 December 2026, so there is less and less time to put your entry in order calmly. We explain what has changed, who is subject to the update obligation and what happens if you do not do it yourself.
What PKD codes are and why they matter
PKD codes are statistical designations of the type of activity used by every business registered in CEIDG (the Central Register of Economic Activity). You provide them already when setting up your business — one code for the main activity (the one that accounts for the largest share of revenue) and any number of additional codes describing your other activities. Although the codes are statistical in nature, in practice they can carry real consequences: some entail an obligation to have a cash register, to register for VAT, to obtain a licence or permit, and sometimes exclusion from a particular form of taxation. That is why your entry should reflect what you actually do — it is not worth adding codes „just in case”.
What PKD 2025 changes
The new classification has been aligned with the EU classification NACE and with the realities of today's market. It covers types of activity related to the digital economy, the circular economy and the bioeconomy, which simply did not exist in the 2007 classification. Some descriptions, the numbering and the assignment of individual activities have also changed. The structure remains five-level — from 21 sections, through 88 divisions, 272 groups and 615 classes, down to 654 subclasses marked with a five-character code (for example 62.01.Z). As a result, the code you have used so far may have a different number in PKD 2025 or be split into several new positions.
Who is affected and by when
The rule depends on when the activity began. Entrepreneurs who registered their business from 1 January 2025 choose their codes exclusively from the new classification from the outset. Those who were active earlier have until 31 December 2026 to update — during these two years both classifications operate in parallel and the old PKD 2007 code remains valid. Bear in mind, however, that with every change to your CEIDG entry (for example a change of address, a change of the form of taxation or the addition of a new code) the system will ask you to align the codes with PKD 2025 anyway. The rules are set out in the Act of 21 November 2025 amending the Act on Public Statistics and certain other acts, which entered into force on 31 December 2025.
What happens if you do not update the codes
If you do not transfer the codes yourself by the end of 2026, they will be reclassified automatically — on the basis of so-called transition keys developed by Statistics Poland (GUS). The automatic change is to take place at the beginning of 2027 (by 31 January 2027), provided it is technically possible. That sounds convenient, but there is a catch: the transition keys work schematically and do not always accurately reflect a company's real profile. One old code may correspond to several new ones, and the system will choose one of them for you. That is why it is better to check for yourself which PKD 2025 code best describes your activity than to rely on the automated process.
How to update the codes in CEIDG
Changing the codes in a sole proprietorship is free of charge and can be done at any time. You submit the application to change your entry online via the Entrepreneur Account in CEIDG (signing it with a Trusted Profile or e-ID) or in person at any municipal office. In the application you indicate the new main activity code and the additional codes, removing those that no longer apply to you. The easiest way to find the right code is the PKD search engine on Biznes.gov.pl. Remember that if the profile of your activity actually changes, you report the update within 7 days of that change. If you carry out a regulated activity, or one requiring a licence or permit, also inform the authority that issued your permit about the code change.