The new classification of activities will come into force on 1 January 2025. How does it affect the IT sector and what are the tax implications of this change?
Basis of the new PKD (2025)
The revised classification of activities results from the Ordinance of the Council of Ministers of 18 December 2024 on the Polish Classification of Activities (PKD) (Journal of Laws of 2024, item 1936), on the basis of which the Polish Classification of Activities 2025 (PKD 2025) was introduced. It replaced the PKD 2007.
The change in the Classification of Economic Activities was necessitated by the update of the EU classification NACE Rev. 2.1, which takes into account new types of economic activities related to structural, scientific and technological progress. As a result, several changes have been made in the new PKD (2025), including new grouping symbols and the division and aggregation of existing headings. The wording of some groups has been changed and sometimes their scope, while some subclasses have been moved to other sections, divisions or groups. In addition, new groupings have been created for previously unclassified activities.
PKD structure (2025)
The structure of the PKD code (2025) consists of 5 levels:
- Level I – Section: identified by a letter;
- Level II – Division: identified by two digits;
- Level III – Group: identified by three digits;
- Level IV – Class: identified by four digits;
- Level V – subclass: four digits and one letter.
In official registers, the code of the lowest PKD (Polish Classification of Activities) level (by subclass) should be indicated, unless otherwise specified in separate regulations.
Selected changes for the IT sector
As part of the PKD (2025), new codes have been introduced for IT activities, including the following:
- A distinction is made at the group and class level of retail trade, i.e. between bricks-and-mortar and online retail trade;
- Classes 51 'Wholesale of computers, computer peripherals and software’ and 46.52 'Wholesale of electronic and telecommunications equipment and parts’ have been merged into a single class: 46.50 'Wholesale of information and communication technology equipment’;
- Classes 41 'Retail sale of computers, computer peripherals and software’ and 47.42 'Retail sale of telecommunications equipment’ and 47.43 'Retail sale of audio-visual equipment’ were merged into a single class: 47.40 'Retail sale of information and communication technology equipment’;
- Section J, 'Information and communication’, was split into two new sections: Section J 'Publishing, broadcasting and content production and distribution activities’ and Section K 'Telecommunications, computer programming, consultancy, computer infrastructure and other information service activities’;
- Class 01 'Software-related activities’ has been restructured and now forms Group 62.1 'Software-related activities’ and Class 62.10 'Software-related activities’;
- Classes 02 'Computer facilities management activities’ and 62.03 'Computer consultancy activities’ have been merged into a single group: 62.2 'Computer consultancy and computer facilities management activities’, which includes a single class: 62.20 'Computer facilities management activities’;
- Class 09 'Other information technology and computer service activities’, has been merged into Group 62.9 'Other information technology and computer service activities’, which comprises a single class: 62.90 'Other information technology and computer service activities’;
- Group 1 'Computing, data processing, hosting and related services’ has been created and consists of Class 63.10 'Computing, data processing, hosting and related services’;
- Group 9, 'Internet portal and search engine activities and other information service activities’, is new and consists of the following two classes: 63.91 'Internet portal and search engine activities’ and 63.92 'Other information service activities’ (formerly 63.99 'Other information service activities not elsewhere classified’);
- Cybersecurity activities have been included in software development, programming, consultancy and incident/information management activities in three new classes: 10 'Software activities’, 62.20 'Computer consultancy and computer facilities management activities’ and 62.90 'Other information technology and computer service activities’. The publication of software for cybersecurity purposes is included in Group 58.2 'Software publishing’.
Impact of the PKD (2025) on other classifications and taxes
The codes resulting from PKD (2025) are adequately reflected in other classifications, e.g. in the Polish Classification of Goods and Services (PKWiU) at the national level. In this way they can influence, among other issues, the tax consequences of the activities undertaken – if tax regulations link these consequences to a particular statistical classification. In particular, the PKWiU is important for VAT and the flat-rate tax on registered income. For example, services covered by Class 62.02 (exclusively related to software consultancy) can benefit from this lump sum at a rate of 12%. The Central Statistical Office is still working on changing the Polish Classification of Products and Services (PKWiU) – currently, the Polish Classification of Activities (PKD) and the PKWiU are not consistent. The final effect of this work may affect the level of the tax burden.
Registration implications of the introduction of the PKD (2025) for entrepreneurs
The new PKD (2025) also obliges entrepreneurs to change their existing code to the one resulting from the new classification. Transitional periods are provided for, i.e. in general, the new PKD (2025) codes should be applied by entrepreneurs who start their business activities and make changes in the relevant registers (e.g. CEIDG) from 1 January 2025. Entrepreneurs who do not update their registers can use the current PKD (2007) codes until 31 December 2026. During this period, they can change the code from the current to that resulting from PKD (2025). From 1 January 2027, there will be an automatic reclassification of the PKD (2007) codes to PKD (2025).
