The PKD code – the Polish Classification of Activities, the national version of the European NACE – is the simplest way to pick out companies of one industry from a register. Since 2025 this approach has a catch: two versions of the classification exist side by side in the registers, and some numbers mean something different in each. Anyone ordering or building a company list should know which version they are asking about.
Legal basis and deadlines
PKD 2025 was introduced by the Council of Ministers regulation of 18 December 2024 (Journal of Laws 2024 item 1936), which entered into force on 1 January 2025. The new classification is used in statistics, records and official registers, including CEIDG, KRS and REGON.
The regulation provides for a transition period. For activities designated before 1 January 2025, PKD 2007 may be used in parallel, “but no longer than until 31 December 2026”. An entrepreneur who has applied to change their CEIDG entry may use PKD 2007 only until the date of that change; entities in KRS or REGON that apply to change their business objects already use PKD 2025 (§ 2(2) and (3)).
The consequence for company lists is simple: for two years the same registers contain entries with old and new codes side by side. A company set up in 2019 may have a PKD 2007 code, its competitor set up in 2025 a PKD 2025 code.
Shifted section letters
According to the GUS publication, the former section J “Information and communication” was split into two: J (publishing and broadcasting, divisions 58–60) and a new K (telecommunications, programming, information services, divisions 61–63). All subsequent sections moved one letter on:
The table can be scrolled sideways.
| Scope (divisions) | PKD 2007 | PKD 2025 |
|---|---|---|
| Telecommunications and IT (61–63) | J | K |
| Finance and insurance (64–66) | K | L |
| Real estate activities (68) | L | M |
| Professional, scientific and technical activities (69–75) | M | N |
| Administrative and support services (77–82) | N | O |
| Public administration (84) | O | P |
| Education (85) | P | Q |
| Human health and social work (86–88) | Q | R |
| Arts, sports and recreation (90–93) | R | S |
| Other service activities (94–96) | S | T |
Sections A to I kept their letters. The practical conclusion: a section letter without the classification version is ambiguous today. “Section K” is either finance (2007) or IT (2025).
Codes that changed their meaning
- Division 45 is gone. Trade in motor vehicles was moved to general wholesale (46) and retail (47), and vehicle repair to division 95 in section T (group 95.3). The automotive industry now has to be assembled from three divisions.
- Internet retail lost its own code. PKD 2025 drops the split of retail by place of sale; groups 47.8 and 47.9 from PKD 2007 no longer exist. An online shop gets a code by the goods it sells, and the number 47.91.Z now means intermediation in retail sale. We describe the consequences under E-commerce.
- Developers changed section. Class 41.10 (development of building projects) moved from construction to real estate activities as 68.12.
- IT has new numbers. 62.01 became 62.10, classes 62.02 and 62.03 were merged into 62.20, and 62.09 was changed to 62.90 – more under IT and software.
- Renewable energy is separate. Class 35.12 now means electricity generation from renewable sources; transmission moved to 35.13.
- Intermediaries got their own subclasses in many divisions, including 43.60.Z (in specialised construction services), 52.31.Z (in freight transport), 55.40.Z (in accommodation) and 56.40.Z (in food service).
Our 15 industries in both versions
| Industry | PKD 2007 | PKD 2025 |
|---|---|---|
| Business and consulting services | M 69, M 70, M 73 | N 69, N 70, N 73 |
| Construction and trades | F 41, F 42, F 43 | F 41, F 42, F 43 |
| Manufacturing and industry | C 10–33 | C 10–33 |
| Real estate and property management | L 68 | M 68 |
| Energy, water and waste | D 35, E 36–39 | D 35, E 36–39 |
| Hospitality and tourism | I 55, I 56, N 79 | I 55, I 56, O 79 |
| Agriculture and food | A 01–03, C 10–11 | A 01–03, C 10–11 |
| Transport and logistics | H 49–53 | H 49–53 |
| IT and software | J 62, J 63 | K 62, K 63 |
| Architects and design offices | M 71 | N 71 |
| Healthcare and wellness | Q 86–88, S 96 | R 86–88, T 96 |
| Finance and insurance | K 64–66 | L 64–66 |
| Local government and public institutions | O 84 | P 84 |
| Automotive and car services | G 45 | G 46–47, T 95.3 |
| E-commerce and online retail | G 47.91 | G 47 |
Each industry page has a more detailed list of codes at class and subclass level.
How to filter companies during the transition period
- Give both sets of codes. A query for “repair shops: 45.20.Z (PKD 2007) and 95.31 (PKD 2025)” covers old and new companies.
- Always state the version. Especially for codes that have changed their meaning.
- Do not rely on the code alone. Companies register many codes just in case. The REGON register gives the main code; the business description and the directory category are often more accurate.
- After 2026, check the source data. Datasets that have not been remapped will contain codes that no longer exist in the registers.
In our Polish company database we describe the scope of industries in both versions of the classification. The codes describe the scope of an industry – they are not a filter available for every record. The PKD code column in the export is filled in only where the source gives a code; today’s records mostly carry the source category, as described in our methodology.
Frequently asked questions
Since when has PKD 2025 applied?
Since 1 January 2025. It was introduced by the Council of Ministers regulation of 18 December 2024 on the Polish Classification of Activities (Journal of Laws 2024 item 1936).
Until when can PKD 2007 codes be used?
For activities designated before 1 January 2025, PKD 2007 may be used in parallel, but no longer than until 31 December 2026 (§ 2(1) of the regulation). Anyone who applies earlier to change their CEIDG entry, or to change their business objects in KRS or REGON, switches to PKD 2025 with that change (§ 2(2) and (3)).
Can the same code mean something different in PKD 2007 and PKD 2025?
Yes, and that is the main risk for company lists. Examples: 47.91.Z (formerly internet retail, now intermediation in retail sale), 35.12 (formerly transmission of electricity, now generation from renewable sources), 63.91 (formerly news agencies, now web search portals), 49.32 (formerly taxis, now non-scheduled passenger transport).
Where can I find the official PKD 2007 – PKD 2025 correspondence table?
Statistics Poland (GUS) publishes it together with the full text of the classification and explanatory notes. A particular company’s code is most reliably checked in its current entry in CEIDG, KRS or REGON.
