Regardless of the type of business you run in Poland—whether you are a sole proprietor or own a company—you are required to specify the so-called PKD code in your registration documents. PKD is the Polish Classification of Economic Activities, where you must choose a code (or group of codes) that best describes your business activities. PKD codes are indicated during registration, but changes can be made later. The procedure is straightforward, but there are important nuances to consider.
How to Update PKD Codes for Sole Proprietors
When registering in the Central Registration and Information on Business (CEIDG), you must specify one main PKD code. You can add an unlimited number of codes for additional activities that can generate income. If, during the course of your business, you need to add new codes, remove outdated ones, or change the main code, you can make these changes yourself in your CEIDG entry.
This can be done online by filling out the necessary application. For sole proprietors, this procedure is free of charge. However, keep in mind that any changes must be reported to the city or gmina administration within 7 days by submitting a paper application. This document can be automatically generated when completing the online form. You only need to save, print, and sign it.
How to Update PKD Codes for Companies
When registering a company in the National Court Register (KRS), you can specify up to 10 codes, including one main code. All these codes must align with the economic activities outlined in the company’s articles of association. Unlike sole proprietorships, changing PKD codes for companies involves a few additional steps.
If the company plans to change its main business activity or engage in a new field not originally included in the articles of association, the articles themselves must first be amended. Only then can you update the PKD codes.
Changing PKD Codes in a Spółka z o.o. (Limited Liability Company)
In a spółka z o.o., decisions to amend the articles of association are made at a shareholders’ meeting. To change the main business activity code, a three-fourths majority vote is required. For less significant amendments, a two-thirds majority vote is sufficient. There are two key points to be aware of:
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If the company was registered online via the S24 portal without a notary, PKD codes can be updated online as well. Simply fill out and submit the KRS-ZEL3 application on the National Court Register’s portal, specifying all necessary changes. This procedure costs 300 PLN.
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If the company was registered through a notary, any changes to the articles must also be made through a notary. In this case, you need to submit the KRS-Z3 application along with the KRS-ZM form, where the changes to the main or additional business activities are listed. You don’t need to attach a notarial deed containing the shareholders’ resolution—just provide the notarial deed number in the “Numer aktu notarialnego w CREWAN” field, located in the “Add any document” section. This procedure costs 350 PLN.
Important:
From the time of the shareholders’ meeting decision to the submission of the application to the KRS, no more than six months should pass. The new PKD codes take effect only after being updated in the KRS register.
Changing PKD Codes in a Spółka Akcyjna (Joint-Stock Company)
In a joint-stock company, amendments to the articles of association also require a shareholders’ meeting and a two-thirds majority vote. The KRS must be notified of the change within three months by submitting the KRS-ZM form online. As with a spółka z o.o., a notarial deed is not required—just provide the notarial deed number from the notification received from the notary. The procedure costs 350 PLN.
The new PKD codes become effective only after being reflected in the KRS register.
Changing PKD Codes in a Spółka Jawna and Spółka Partnerska
In these types of partnerships, all co-founders must approve the amendments to the articles of association and sign the attached document specifying the new business activities. Each founder must sign every page of the consolidated text of the articles of association, reflecting the adopted changes. The updated text should then be attached to the KRS application for changing PKD codes, which must be submitted within 7 days of the co-owners’ decision.
New PKD codes take effect as soon as changes are made to the company’s articles of association. Unlike a spółka z o.o. or spółka akcyjna, there is no need to wait for them to appear in the KRS register.
Changing PKD Codes in a Spółka Komandytowa and Spółka Komandytowo-Akcyjna
In these types of companies, all partners must agree on the amendments to the articles of association, and the decision must be formalized in a notarial deed. The KRS application must be submitted within 7 days, along with the notarized deed from the meeting and the consolidated text of the articles of association reflecting the adopted changes.
New PKD codes become effective immediately upon the update to the company’s articles of association.
When It’s Not Necessary to Change PKD Codes in the Articles of Association
It’s not always required to amend the articles of association and update PKD codes when changing business activities. This applies if the new service/activity fits within the classification already included in the non-core activities listed in the articles of association.
For example:
The limited liability company “PPDD” has plastering services (PKD 43) listed in the KRS and articles of association. The company wants to start offering wall painting services—PKD 43.34.Z. Since this activity falls within the PKD 43 group already present in the articles of association and KRS, no amendments or updates are necessary.
