How to correctly determine the PKD code?

Service Business

Anyone who starts a business must properly describe it using the codes of the Polish Classification of Activities (PKD). They define the types of activities performed by companies.

Division of activities according to PKD

Currently, the PKD 2007 classification is in force, introduced at the beginning of 2008 by the Regulation of the Council of Ministers on the Polish Classification of Activities (Journal of Laws of 2007, No. 251, item 1885, as amended). The current breakdown is presented below:

  • 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 assistance.

  • 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.


The levels of the Polish Classification of Activities

The PKD consists of five levels:

  • first level (section) marked with a single letter symbol; breaks down the entire set into 21 activity subgroups made up of activities related to each other in the general division of labor;

  • second level (department) is marked with a 2-digit numerical code. It divides the whole group into 88 groupings of types of activity consisting of activities according to the characteristics determining the degree of similarity and examining the relationships in the national economy;

  • third level (group) is marked with a 3-digit numeric code and includes 272 groupings of types of activities that we can distinguish, taking into account the nature of the production / service process or the nature of the recipient of the service;

  • fourth level (class) is marked with a 4-digit numeric code and includes 615 groupings of activities that we can distinguish taking into account the specialization of the service activity / production process;

  • fifth level (subclass) is marked with a 5-digit alphanumeric code, includes 654 groupings and is used to distinguish types of activities that are characteristic of the Polish economy. In addition, it has the functions of the subject of statistical observation.

How to correctly determine PKD?

It is worth visiting the website of the Central Statistical Office, where there is a search engine that helps in choosing the right PKD code. The search engine has a 5-level classification - from general to specific. It must be remembered that determining the code is an individual matter, unique for each company. It is up to the trader to select the appropriate codes. In case of any problems with the PKD, it is worth asking the Central Statistical Office for an interpretation that will resolve all doubts.