01
Facts: PKD 2025 has applied since 1 January 2025
The Council of Ministers Regulation of 18 December 2024 introduced PKD 2025 for statistics, records, documentation, accounting and official public registers. The classification has applied since 1 January 2025.
A transition period allows activity previously classified under PKD 2007 to retain that classification until 31 December 2026. Newly registered businesses use PKD 2025, while a CEIDG business filing a change after 1 January 2025 should update its codes as part of that filing.
The information was verified on 5 November 2026. It is operational guidance, not individual legal or tax advice. Regulated activity, borderline services or tax-sensitive cases may require confirmation from Statistics Poland and an appropriate adviser.
02
Facts: who is affected by the 31 December 2026 deadline?
The deadline primarily concerns sole traders entered in CEIDG before 1 January 2025 whose records still contain PKD 2007. The Ministry highlights businesses that have not filed a change, suspension or resumption request since that date.
The classification version can be checked in the public CEIDG search, for example by Polish tax identifier. “PKD2025” indicates the current classification. “PKD2007” or a record with no version label should trigger a detailed check.
Review the principal code and every additional code. Removing obsolete entries matters as much as adding new ones because the record should describe activity actually performed.
03
Facts: what happens after 31 December 2026?
The Act of 21 November 2025 provides that CEIDG and REGON are to replace unchanged activity descriptions automatically with PKD 2025 codes by 31 January 2027 where that conversion is possible.
The consequence of a failed automatic conversion is particularly serious for CEIDG: if the change cannot be made, the entry is to be removed ex officio after 31 January 2027. Businesses should not assume the system will always choose the correct code or that inaction has no consequence.
The rule for companies in the National Court Register is different. Where a mapping is impossible, the existing activity designation may be removed, rather than the company itself. The CEIDG consequence must not be generalised to KRS entities.
04
Facts: not every mapping is one-to-one
Statistics Poland’s correspondence tables link PKD 2007 and PKD 2025. Some codes have a single clear successor, but one-to-many relationships split one old code into several new codes, while many-to-one relationships combine several former items.
In a one-to-many case, an automated system does not know the company’s actual business model. A selected code may cover only part of its services, fail to describe its principal activity or omit a parallel activity. A matching symbol is insufficient; the grouping descriptions and explanatory notes need to be compared.
For unusual or borderline activity, Statistics Poland can provide official classification information. That is a safer basis than choosing solely from a service name or a search result.
05
Facts: the CEIDG update is free and flows to other registers
Changing codes requires a CEIDG-1 amendment filing. It may be submitted online through Biznes.gov.pl or, for an amendment to an existing entry, on paper at a municipality office. The online-only rule for registering a new business from 1 November 2026 does not yet remove paper amendment filings; the second digitalisation stage is planned for 1 November 2028.
The CEIDG update is free. Separate submissions of the same PKD change to Statistics Poland, the tax office, ZUS or KRUS are not required because the information is transferred from CEIDG.
That automated flow does not update places where the business provided a code or business description independently, such as a bank, insurer, grant authority or customer portal.
06
WEBee recommendation: inventory the activity actually performed
Do not begin by mechanically copying a correspondence table. List the products and services actually sold in 2026, revenue sources, delivery channels and activities planned for the next year. Then compare that inventory with the current CEIDG entry.
Attach evidence to each activity: an offer, contract, invoice, process description or service terms. This separates real business from codes once added “just in case” and supports the choice of the principal code.
- PKD 2007 code and full description;
- activity actually performed;
- share of revenue or work effort;
- possible PKD 2025 successors;
- one-to-one, one-to-many or many-to-one relationship;
- decision to retain, split, add or remove.
07
WEBee recommendation: use a two-person review before filing
One person should prepare the mapping and another should compare it with PKD descriptions, company records and Statistics Poland’s tables. For regulated activity, include accounting, the permit owner or legal counsel in the review.
Before signature, focus on the principal code, missing activities and codes with several successors. Retain the working version, approver and decision date. Do not backdate the assessment or rely only on an automated suggestion.
08
WEBee recommendation: manage PKD as reference data
After the CEIDG change, update the company master record used in documents and systems. Principal and additional codes may appear in ERP, CRM, contract templates, banking portals, procurement systems, policies, grant applications and counterparty profiles.
Maintain one controlled register with an owner, official source, effective date and change history. Integrations should read from an agreed source rather than several manually maintained spreadsheets.
- CEIDG record and certificate downloaded after the change;
- REGON and the internal company master;
- banks, insurance and KYC processes;
- contracts, offers and document footers;
- accounting, ERP, CRM and reporting systems;
- support applications, permits and sector portals.
09
WEBee recommendation: retain proof and verify the result
After filing, retain the official receipt, the submitted change scope and an updated CEIDG certificate. Compare the published entry with the approved mapping; successful submission does not replace result verification.
If the record differs from the decision, do not postpone correction until January. Use classification information from Statistics Poland or Biznes.gov.pl support where needed and document the follow-up.
10
A seven-day PKD 2025 update plan
On day one, download the CEIDG record and list every code. On days two and three, map actual services using the official tables. Resolve one-to-many items and the principal code on day four. Run the second-person check on day five, submit CEIDG-1 on day six and verify the published result and begin internal updates on day seven.
WEBee can help structure the data register, system map and change-propagation checklist. This does not replace Statistics Poland’s classification information or individual legal or tax advice, but it reduces mismatches between the public register, documents and systems.
- do not wait until the final day of the transition period;
- review every code, not only the principal one;
- resolve one-to-many mappings from actual activity;
- remove unused codes and add missing ones;
- retain decision and filing evidence;
- verify the entry and update connected systems.
SOURCES
Verified source material
Information was checked on the publication date. Legal obligations should always be assessed for the specific organisation and use case.
- Polish ELI — Act of 21 November 2025 amending the Public Statistics Act and certain other acts
- Polish ELI — Council of Ministers Regulation of 18 December 2024 introducing PKD 2025
- Polish Ministry of Development and Technology — updating PKD codes in CEIDG
- Statistics Poland — PKD 2025: who should update and by when
- Biznes.gov.pl — choosing and changing PKD codes
- Statistics Poland — PKD 2007 to PKD 2025 correspondence tables