PKD 2007 → PKD 2025 migration

PKD 2025 — the codes that changed

Poland replaced its business activity classification on 1 January 2025. Below is every PKD 2007 subclass that actually changed — what it becomes under PKD 2025, and what you have to file.

Deadline to update codes in the KRS: 31 December 2026.

185
codes need a choice
98
codes were renumbered

A Agriculture, forestry and fishing

C Manufacturing

D Electricity, gas, steam and air conditioning supply

E Water supply; sewerage, waste management and remediation

F Construction

G Wholesale and retail trade; repair of motor vehicles and motorcycles

H Transportation and storage

I Accommodation and food service activities

J Information and communication

K Financial and insurance activities

L Real estate activities

M Professional, scientific and technical activities

N Administrative and support service activities

P Education

Q Human health and social work activities

R Arts, entertainment and recreation

S Other service activities

Source: GUS — klucze powiązań PKD 2007–PKD 2025 Dz.U. 2024 poz. 1936

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