PKD 2025 codes for sole traders (JDG): deadline and how to update

PKD 2025 codes for sole traders (JDG): update your CEIDG entry by 31 December 2026

The new Polish Classification of Activities (PKD 2025) has applied since 1 January 2025 (Council of Ministers regulation of 18 December 2024, Journal of Laws 2024 item 1936). Old PKD 2007 codes may be used no longer than until 31 December 2026. If your CEIDG entry still shows “PKD2007” (or just “kody PKD” without the classification), file a free CEIDG-1 change request online at biznes.gov.pl or at any municipal office; GUS, the tax office and ZUS/KRUS are informed automatically. After the deadline CEIDG reclassifies old codes automatically, and the automatically chosen code may not match your actual activity – e.g. PKD 2007 62.01.Z corresponds to 62.10.A or 62.10.B in PKD 2025.

The PKD code does not set your ryczałt rate – that depends on the type of revenue under Art. 12 of the Flat-Rate Income Tax Act.

Sources: Journal of Laws 2024 item 1936; GUS; Ministry of Development and Technology, 20.10.2026.