PKD classification – how to choose the right code for your company?

From January 1, 2025, a new classification will come into force – PKD 2025, replacing the previous version PKD 2007. This is important information for all entrepreneurs – PKD codes affect, among other things, the form of taxation, obligations towards the Social Insurance Institution (ZUS), and the possibility of receiving support under public programs. An incorrectly assigned code may result not only in formal problems, but also in financial consequences. Find out exactly what the PKD classification is and how to correctly select a code for your business! 

What is PKD and why is its selection important?

The PKD classification is a system for grouping types of economic activity, industries, and sectors. Every entrepreneur is required to assign a code to their business that most accurately describes its scope. 

The PKD classification is used not only for record-keeping purposes, but also in public statistics and accounting. The codes are regularly adjusted to market realities by the Central Statistical Office. Choosing the right code is important for several reasons:

• affects the form of taxation – some of them, such as lump sum or flat tax, are only available for specific types of activity. If the code is incorrectly assigned, the entrepreneur may lose the opportunity to apply a more favorable form of taxation;
• specifies registration obligations – e.g., the need to register for VAT or use cash registers;
• determines access to subsidies and tenders – sometimes, the lack of an appropriate PKD code may exclude a company from applying for financial support or participating in public procurement. 

The choice of code is also important due to the fact that some PKD codes are intended exclusively for state institutions (e.g., section 84), while others require additional special licenses (e.g., detective or transport activities). 

It is worth bearing in mind that performing activities that go beyond the reported PKD codes may result in a fine (in accordance with the provisions on proceedings in misdemeanor cases). For this reason, it is so important to assign codes that accurately reflect the actual activity.

What does PKD stand for?

PKD stands for Polska Klasyfikacja Działalności (Polish Classification of Activities). It is a five-digit code (e.g., 47.91.Z) that defines what a company does.

How is the PKD classification structured?

The PKD system has a hierarchical structure that allows for precise classification of economic activity: from general sections (e.g., trade, agriculture), through divisions and groups, to very detailed classes and subclasses.

When and where is it necessary to provide a PKD code?

The PKD code must be provided at the company registration stage. This obligation applies to both sole traders registered in the CEIDG (Central Registration and Information on Business) and owners of partnerships or capital companies registering in the KRS(National Court Register). In addition, any change in the scope of activity (e.g., expanding the company's offer with new services) requires updating the PKD codes. 

Types of economic activity according to PKD (Polish Classification of Economic Activities)

The PKD classification includes hundreds of possible business activities, grouped into main categories that correspond to typical areas of business activity. A detailed list of PKD codes can be found on the websites of the Central Statistical Office (GUS) or the Central Registration and Information on Business (CEIDG). 

Manufacturing and industry

Manufacturing and industrial activities cover a wide range of PKD codes – from food production, through furniture manufacturing, to raw material processing and machine production. When selecting a code for manufacturing activities, it is important to consider the final nature of the manufactured product and the industry for which it is intended. Some codes may require additional notifications or permits.

Professional services and activities

Professional services are classified in the PKD mainly in section N – Professional, scientific, and technical activities, covering a wide range of services provided by specialists in various fields.

Trade and e-commerce

Commercial activities, both traditional and online, have been classified in section G of the Polish Classification of Activities (PKD) – Wholesale and retail trade; repair of motor vehicles, including motorcycles. This section lists product ranges without the division into sales channels that was used in the previous classification. 

PKD 2025 already includes:

• retail sales conducted by mail order houses or via the Internet;
• retail sales conducted at market stalls and fairs.

Unregistered business activity and liberal professions

Persons conducting unregistered business activity are not required to report their PKD code or register with CEIDG. In the case of liberal professions, such as doctors or tax advisors, specific PKD codes assigned to a given profession apply. These are often subclasses within sections, e.g., Q – health care and social assistance (e.g., 86.21.Z – medical practice).

How to choose a PKD code that matches your business profile?

Before specifying the PKD code, it is worth carefully analyzing what the company actually does and what activities it will perform in practice. The codes should cover the entire planned scope of activities. 

In order to match them correctly, it is necessary to carefully check the PKD classification, determine the subject of the predominant activity and secondary codes, and verify whether a given code imposes certain restrictions or requirements (permits, licenses). 

If you encounter difficulties in this regard, you can use the electronic assistance form provided by the Classification and Nomenclature Center of the Statistical Office in Łódź —all you need to do is submit an application with a detailed description of your business activity.

How many PKD codes can be provided, and which one is relevant for ZUS/US?

Entrepreneurs conducting business activities registered in CEIDG may provide: 

• 1 main activity code (with the largest share in revenue);
• any number of codes for other activities (outside the main activity, but performed by the entrepreneur). 

For companies registered in the National Court Register, slightly different limits apply: 

• 1 main activity code;
• max. 10 PKD codes, including one subject of predominant activity at the subclass level. 

How to choose a PKD code for non-standard or seasonal activities?

In the case of non-standard activities that go beyond the rigid framework of a single industry or seasonal activities that change in nature throughout the year, choosing the right PKD code can be more challenging. In such cases, it is worth using supplementary codes. PKD allows you to assign multiple additional codes that do not affect the main business profile but provide formal protection for the company.

Common mistakes when choosing codes and how to avoid them

PKD codes should specify what you actually do as an entrepreneur. Business owners often limit themselves to the main code, omitting additional areas of activity. This is a mistake that can result in problems during inspections, settlements, or when applying for support. In CEIDG, the list of codes can be updated free of charge at any time. In the case of companies, changing the code involves costs, especially if the agreement was concluded at a notary public ($100) or in the S24 system ($75). 

It is also important that the industries registered with the National Court Register (KRS) or the Central Registration and Information on Business (CEIDG) must consist of: a division, class, subclass, e.g., 46.24.Z Wholesale of leather. However, the articles of association may include only the division, e.g., 46 Wholesale trade.

How to update PKD in the registration system?

As mentioned, at the beginning of 2025, the new PKD 2025 classification came into force, which necessitates updating the codes in CEIDG and KRS. 

Persons who conducted business activity before January 1, 2025, are required to update their PKD codes within two years. If they do not do so themselves, after two years, the PKD 2007 codes will be automatically reclassified to PKD 2025 based on transition keys prepared by the Central Statistical Office (GUS). 

How to update PKD codes?

• If you run a sole proprietorship , you can make changes to your CEIDG registration at your local municipal office or online via the biznes.gov.pl portal.
• If you have a company , you must report the change of code to the National Court Register (KRS). A change in the PKD does not require modification of the articles of association, provided that they already cover the type of activity in question. If the company wishes to start a new type of activity not previously covered by the articles of association, it is necessary to modify the articles of association beforehand.