PKD of conducted business activity


A future entrepreneur should start setting up his own business by submitting the CEIDG-1 form to the city office. Among the information that should be included there are types of business activity classified according to the appropriate PKD codes. In practice, it often happens that choosing the appropriate classification, which will be consistent with the area of ​​activity, is not an easy task. For this purpose, it is worth getting to know the essence of PKD codes and the rules that should be applied when defining them.

PKD - what is it?

The acronym PKD means the Polish Classification of Activities (otherwise PKD 2007) and is a list of codes according to which the division of economic activities performed in Poland into particular types is made. The classification has been in force since January 1, 2008, and was established pursuant to the Regulation of the Council of Ministers of December 24, 2007 on the Polish Classification of Activities (PKD). The main purpose of its creation was the use of codes in statistics, records, documentation, accounting, and in official public administration registers, such as the Central Statistical Office.

A person registering a business on the CEIDG-1 form is now required to indicate the codes exactly corresponding to the types of activities performed. This is done in part 06. - "Company of the entrepreneur to whom the application relates", where the future entrepreneur has nine items at his disposal, in which a 5-character symbol consistent with the classification should be entered. In the case of a greater number of codes, it will be necessary to continue them in the CEIDG-RD appendix.

It is worth mentioning that the taxpayer is not limited in the number of PKD codes selected, thanks to which the scope of activities can be really wide. However, it should be remembered that the code entered in the first position, in principle, constitutes the main (predominant) type of economic activity.

PKD - how to make a choice?

To facilitate the use of the codes, the PKD classification has been divided into sections according to the areas of economic activity. Each section, however, has been assigned successive letters of the alphabet from A to U. As mentioned, the codes consist of five characters, which in turn define:

1 - section

2 - department (consists of a two-digit number),

3 - group,

4 - class,

5 - subclass.

According to the appendix to the ordinance of the Council of Ministers, the following sections of the classification of PKD 2007 classification codes are distinguished:



Business area

Section A

Agriculture, forestry, hunting and fishing

Section B

Mining and quarrying

Section C

Industrial processing

Section D

Production and supply of electricity, gas, steam, hot water and air for air conditioning systems

Section E

Water supply; sewerage, waste management and remediation activities

Section F


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 activity

Section N

Business administration and support activities

Section O

Public administration and national defense; compulsory social security

Section P


Section Q

Healthcare and social assistance

Section R.

Activities related to culture, entertainment and recreation

Section S

Other service activities

Section T

Households employing workers; households producing goods and providing services for their own needs

Section U

Organizations and extraterritorial teams

One of the most important elements of self-registration is the correct definition of the codes discussed, therefore this issue should be carefully considered. First of all, it is worth defining the exact types of activities that the entrepreneur intends to perform, and then make their proper matching to the appropriate codes. If it is not possible to match one code to a specific activity, then the entrepreneur may choose several PKD codes very similar to the nature of the activity performed.

In case of problems with the proper self-determination of codes, it is possible to use the help of an internet search engine, where after entering the keyword, the result with the most similar codes corresponding to our business will be displayed.

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A detailed list of the codes of the Polish Classification of Activities is also available on the website of the Central Register and Information on Economic Activity.

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PKD and economic activity

What is the impact of PKD codes on the conducted business activity? As it turns out - quite important, because they determine the types of activities that can be performed within the enterprise. Unfortunately, very often, when setting up a company, it is not possible to accurately predict all activities that may be performed by us in the future. Therefore, it was possible to properly update the CEIDG-1 form, thanks to which in later periods it is possible to both resign from the old and select new PKD codes.

Attention! An entrepreneur providing sales exceeding the types of PKD codes reported is subject to a fine established on the basis of the provisions on proceedings in cases of misdemeanors.

Another element of the codes affecting business is the question of aid support from grants or when participating in tenders. In most cases, the offers are intended for entrepreneurs engaged in specific types of economic activity - reported on CEIDG-1. Then, the lack of one of the required codes may contribute to the removal of the taxpayer from the list of candidates.

PKD codes may also be important in the case of entrepreneurs who have chosen lump sum taxation on recorded revenues. One of the criteria for taxing an activity with a lump sum is the scope of the activities performed. Although there is a reference in the regulations to the PKWiU classification - but it is related to the PKD.

Selection of PKD codes - helpful individual interpretation

Currently, when the taxpayer has a problem with determining the exact PKD codes of the conducted business activity, he has the option of requesting an individual interpretation. The answers are provided by the Classification and Nomenclature Center of the Statistical Office in Łódź, to which it is enough to submit an application. As the form of the declaration has not been specified, the application should be made in writing, containing a detailed description of the activities performed and a legible signature. Then, it should be delivered at a time convenient for the entrepreneur: in person, by traditional mail, by fax or via e-mail. The center charges fees for the issued interpretations, the amount of which depends on the number of issued PKD codes.

In practice, the waiting period for considering the application and issuing an interpretation is 30 calendar days, however, in the case of matters requiring more attention, this period may be extended even to 60 days. More information can be found on the website of the Statistical Office in Łódź.

To summarize - when running your own business, you should pay special attention to the act of determining the codes of the Polish Classification of Activities. The selected classification must be consistent with the type of activities performed within the enterprise.