Croatia Introduces NKD 2025 for Business Activity Classification

From 1 January 2025, the Croatian Bureau of Statistics (CBS) will introduce the  National Classification of Activities 2025 – NKD 2025. It will replace the long-standing NKD 2007. The update affects how business activities are classified and reported. It also aligns Croatia with the EU’s updated NACE Rev. 2.1 framework.

How was the classification structured before?

NKD 2007 followed NACE Rev. 2. It covered 615 classes and had no national subclasses. These codes guided registration, statistical reporting, and certain regulatory filings. Updates were rare. The structure lacked the detail now needed for fast-growing sectors like digital services, environmental activities, and specialised care.

What’s different under NKD 2025?

NKD 2025 is more detailed and reflects modern economic realities. It now includes 651 classes, 36 more than NACE Rev. 2, organised into 287 groups (15 more), 87 divisions (one fewer), and 22 sections (one more). The most notable addition is 687 national subclasses. These capture activities specific to the Croatian market but absent from the EU framework.

For example, new subclasses cover video game programming, geodetic and geoinformation services, and specialised care for Homeland War veterans. At the four-digit class level, NKD 2025 remains fully aligned with NACE Rev. 2.1.

How will the change be implemented?

The CBS will reassign codes for all business entities in the Register of Business Entities. Companies can check their updated codes on the CBS website.

When the CBS cannot clearly assign a code, it will contact the business by email. The company can then select the most accurate activity code. This process ensures that each classification matches the actual activity.

What is the transitional arrangement?

For statistical and analytical purposes, NKD 2007 will remain in use alongside NKD 2025 until 31 December 2027. This overlap gives businesses and public systems time to adapt.

Do companies need to amend their Articles of Association?

There is no requirement to amend the Articles of Association only because the code changes. Changes are needed only if a company wants to alter its stated object or activity beyond the reclassification.

How should companies act now?

Businesses should:

  • Verify their new NKD 2025 code once it is available online.
  • Consult the CBS if the assigned code does not reflect their actual activity.
  • Update internal records to ensure consistency in filings and reports.
  • Review contracts and regulations that reference the classification and amend if necessary.

What’s next?

Managing an NKD/NACE classification update requires detailed planning and full legal awareness. For more insights into processes in other jurisdictions, explore our article, Czech Companies Urged to Review Business Objects After NACE Update.

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