The business activity codes (KAD) of approximately 1.9 million businesses and professionals will be revised based on the new European classification system, with the automatic mapping process expected to begin in March 2026.
The new activity codes may affect the completion of income tax returns as well as financial statements. We are therefore required to verify the correct mapping and, where necessary, proceed with any corrections prior to submission.
At the same time, AADE has clarified that the initial update of the KADs will not affect the submission of this year’s income tax returns, which will be filed based on the activity codes that were in force as of December 31st, 2025.
