Service-Tax

PKD classification - basic information

The Polish Classification of Activities, abbreviated as PKD, was established by the Regulation of the Council of Ministers on the Polish Classification of Activities (PKD). It can be defined as a breakdown and grouping of types of economic activity that are performed by market operators. Why was the PKD classification introduced into the economic circulation? How to determine the PKD number for our activity? Why is it so important? We answer in our article.

Purpose of the PKD, i.e. why classify economic activity?

The PKD classification is particularly important for people who run a business. An entrepreneur comes into contact with the classification of economic activity when filling in the CEIDG-1 form, i.e. when setting up a company. Also, if during the course of running the enterprise, its operation expands or narrows, it must be noted by updating the CEIDG. However, it should be remembered that the Polish Classification of Activities performs a statistical function.

PKD classification - structure

The structure of the PKD is based on the NACE Rev.2 statistical classification of economic activities of the European Union.

PKD-2007 consists of five levels:

the first level - SECTION - is marked with a single letter symbol, divides the general community into 21 groups of types of activity, which consist of activities related to each other from the point of view of the traditionally shaped, general division of labor;
the second level - SECTION - marked with a two-digit numerical code, divides the general community into 88 groupings of types of activity, which consist of activities according to features that are essential both in determining the degree of similarity and in considering the relationships occurring in the national economy (e.g. in tables input-output flows);
the third level - GROUP - marked with a three-digit numerical code, includes 272 groupings of types of activity that can be distinguished from the point of view of the production process, production destination, or the nature of the service or the nature of the recipient of these services;
the fourth level - CLASS - marked with a four-digit numerical code, includes 615 groupings of types of activity, which can be distinguished primarily from the point of view of the specialization of the production process or service activity;
fifth level - SUBCLASS - marked with a five-character alphanumeric code and includes 654 groupings. It was introduced in order to distinguish the types of activity characteristic of the Polish economy and subject to statistical observation. If no additional breakdown has been introduced at the national level at the subclass level compared to the international level (class = subclass), such a subclass is marked with the letter Z.

PKD classification - division of types of economic activity according to codes

The previous paragraph explains what the PKD codes consist of. The first level are sections and include the following types of activities:

Section A - Agriculture, forestry, hunting and fishing;
Section B - Mining and Quarrying;
Section C - Manufacturing;
Section D - Electricity, gas, steam, hot water and air conditioning supply;
Section E - Water Supply; sewerage, waste management and remediation activities;
Section F - Construction;
Section G - Wholesale and retail trade; repair of motor vehicles, including motorcycles;
Section H - Transport and warehouse management;
Section I - Accommodation and Food Service Activities;
Section J - Information and Communication;
Section K - Financial and Insurance Activities;
Section L - Real estate activities;
Section M - Professional, Scientific and Technical Activities;
Section N - Administrative and support service activities;
Section O - Public administration and defense; compulsory social security;
Section P - Education;
Section Q - Healthcare and Social Work;
Section R - Arts, entertainment and recreation;
Section S - Other service activities;
Section T - Households with employees; households producing goods and providing services for their own needs;
Section U - Organizations and extraterritorial teams.

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How to determine the PKD number?

Each entrepreneur, both those who are just starting their business activity and those who have been operating on the market for some time, is required to establish a PKD number. With it, you can define what a specific entrepreneur does - that's why it is so important.

If the determination of the PKD number is too difficult for the entrepreneur, he may use the PKD search engine available on the website of the Information and Services Service for the entrepreneur. Thanks to it, you can properly classify the services you provide or the goods you sell.

If the search engine did not help the entrepreneur, he may submit an application for a PKD number to the Classification and Nomenclature Center of the Statistical Office in Łódź. Inquiries can be sent by mail, e-mail or fax. A detailed description of the activities performed must be attached to the application. It should also be signed by a person authorized to represent the entity. The application is considered within 30 days, and in the case of more complex cases - even up to 60 days.