PKD codes in a Polish company: how many, how to choose and change them

PKD codes in a sp. z o.o. are codes describing what the company does. The KRS shows at most ten entries, including one main entry, the predominant activity (art. 40(1) of the KRS Act, in Polish). The articles of association themselves can cover a much wider scope. From 2027, only the PKD 2025 classification applies, and PKD 2007 can be used until 31 December 2026 at the latest.

Many business owners believe that ten codes are the limit of what the company may do. That is a misunderstanding. Below we explain where it comes from, how to choose codes when setting up a company, when changing them requires a resolution and when an application is enough, and what the approaching end of PKD 2007 means. If you are setting up a company, we will choose the codes with you as part of company registration in Poland.

What PKD is and where it appears in a company

PKD, the Polish Classification of Activities (Polska Klasyfikacja Działalności), is the official list of types of business activity used for statistics, registers and documentation. A code has several levels. For example, in PKD 2025, 62.10.B means other computer programming activities: 62 is the division, 62.10 the class, and the full code with a letter the subclass. You will find the list and descriptions of the codes on the Statistics Poland (GUS) website.

In a company, PKD codes appear in two places that are often confused. The business objects in the articles of association determine what the company may do under its founding document (art. 157 § 1(2) KSH, in Polish). The business objects in the KRS are a shortened register entry: at most ten entries. That is why the articles can have more codes than the register shows, and there is nothing unusual about it.

How many PKD codes can a sp. z o.o. have

You can enter ten items in the KRS, but there is no need to fill them all. The main code is the activity you expect to predominate, and the other nine describe additional activity. In the articles you can give a wider scope, for example entire divisions, so that a dozen or more possible directions fit into one entry. The companies in our offer are built exactly this way: the KRS shows the main code and nine additional ones, but the articles list several dozen entire divisions, so in practice every company covers all industries.

How to choose PKD codes for a company

1. Start with what the company will sell, not with what sounds similar. Describe the service in one sentence and search for a code by that description.
2. Choose the main code. It should match the activity that is to bring in the largest share of revenue.
3. Add codes for your near-term plans, but do not collect them just in case. Enter in the KRS those that matter to your bank, business partners or funding programmes.
4. Leave room in the articles. If you expect to grow, a wider scope of activity will save you amending the articles later.
5. Check whether the activity requires a licence, permit or entry in a register. A PKD code alone does not replace any of these.

Example: an agency building websites would choose 62.10.B as its main code, with advertising and training as additional codes if it provides them. A business that does bookkeeping for others has a separate subclass, 69.20.A, in PKD 2025, whereas in PKD 2007 accounting, tax advice and audit all fell under one code, 69.20.Z.

What the predominant code is for

The main code does not restrict the business, but it is taken into account in many places. Banks, leasing companies and funding institutions may assess the company through its code. The type of predominant activity also determines, among other things, the ZUS accident contribution rate where the payer sets it. That is why the main code should reflect the actual business rather than be a random pick from the list.

Activity outside PKD and codes the company does not use

A code that is not used does no harm. The articles do not oblige the company to carry out every activity listed, so an inactive code does not in itself have legal consequences.

The risk arises the other way round, when the company does something outside its articles. A contract with a business partner does not automatically become void as a result, but a board member is liable to the company for damage caused by acting contrary to the articles (art. 293 § 1 KSH). Problems can also arise during an inspection, a grant application or at the bank. If the company enters a new industry, simply add it to the articles and the KRS.

Changing PKD codes in a sp. z o.o.

First check whether the new activity falls within the articles. If it does, you only change the KRS entry by application. If not, the articles must be amended first and then the change entered in the register. The application should reach the court within 7 days of the event (art. 22 of the KRS Act).

A resolution amending the articles is passed by a two-thirds majority, and for a significant change of business objects by a three-quarters majority, unless the articles set stricter conditions (art. 246 § 1 KSH). In an S24 company, all shareholders vote (art. 240¹ § 2 KSH). A company run by one shareholder does not have this problem, because one person decides. We write more about the form of changes in our article on the articles of association.

PKD 2025 in a company: what to do by the end of 2026

The PKD 2025 classification has applied since 1 January 2025, and PKD 2007 can be used in parallel until 31 December 2026 at the latest (§ 2(1) of the regulation, Journal of Laws 2024 item 1936). A company applying to change its business objects during this period already uses PKD 2025 (§ 2(3)). New companies also give codes from this classification. Several codes have changed meaning in the process. For example, programming corresponded to code 62.01.Z in PKD 2007, while PKD 2025 has two subclasses: 62.10.A for games and 62.10.B for other programming.

If the company does nothing, after the transition period the KRS will automatically remove the old codes and enter new ones, provided the correspondence between the classifications allows it (art. 20e(1) of the KRS Act in conjunction with art. 12(3) of the Act of 21 November 2025). This solution is not worth relying on, however, because the provision has a third variant: the old business object is removed without replacement if it cannot be mapped. When this concerns the main code, the company must report a new one with its first application to change details, no later than 5 years after the removal (art. 22(2) of the KRS Act).

1. Download a current extract from the KRS and check whether the codes follow PKD 2007 or PKD 2025.
2. Find the equivalents of your codes in the GUS tables and check whether the new meaning describes your business.
3. If you want to decide on the codes yourself, file an application by 31 December 2026. An application to remove the old codes and enter new ones during this period is free of court fees (art. 20e(3) of the KRS Act). This applies only to replacing the codes, so other changes in the same application may mean the usual fee.
4. Check the articles of association. Reporting a new main code after automatic removal does not require amending the articles (art. 22(2) of the KRS Act), but if you want the articles to stay clear, you can combine their update with another change.

PKD codes when buying a ready-made company

With a ready-made company, you do not have to build the scope of activity from scratch. The articles cover several dozen entire divisions, and we set the main and additional codes in the KRS to match your business together with the other changes. Changing the PKD codes is included in the price, and the whole application costs one court fee of PLN 200, however many changes it contains. With company registration for PLN 999 net, you choose the codes from the start according to your plans, and entering them in the documents is part of our scope.