The Polish Classification of Activities (PKD) is the official statistical classification in which every type of business activity is described by a five-level code (e.g. 62.10.B). Every entrepreneur — regardless of legal form — chooses PKD codes when registering a business, indicating one predominant code and any number of further codes. Since 1 January 2025 a new version of the classification — PKD 2025 — has been in force, replacing PKD 2007. Entrepreneurs registered in CEIDG who, from that date on, file an application for change, suspension or resumption must indicate codes under PKD 2025. If an entrepreneur does not update their entry by 2027, on 1 January 2027 an automatic reclassification will take place in accordance with the mapping keys prepared by the Central Statistical Office (GUS).
How a PKD code is built
The structure of the code reflects the hierarchy of the classification — from the general section down to the specific activity. The five levels take the following form:
- section — marked with a letter (e.g. K — covering, among others, telecommunications, computer programming and IT consultancy),
- division — a two-digit number (62 — programming, IT consultancy and related activities),
- group — three digits (62.1),
- class — four digits (62.10),
- subclass — a five-character code with a control letter (62.10.B — formerly 62.01.Z in PKD 2007).
Registers always use the full subclass code (format XX.XX.Z or XX.XX.A/B/C). Descriptions of what exactly falls within a given code and what is excluded from it are published by the Central Statistical Office in the PKD explanatory notes. It is the explanatory notes — not the class name itself — that decide whether a specific service "fits" a given code.
Predominant code and additional codes
The entrepreneur indicates one predominant code, i.e. the one from which they expect the largest share of revenue. The remaining codes are additional codes. The distinction has practical consequences:
- GUS and other institutions rely on the predominant code for statistics, industry overviews and selection for various programmes;
- banks and leasing companies often ask about the predominant code when assessing creditworthiness;
- when choosing a form of taxation (ryczałt, flat tax, scale) the actual nature of the work performed is decisive, not the registry entry — but the entry is often the starting point for the authority during an inspection.
In CEIDG an individual entrepreneur gives one code for the main activity and any number of codes for the remaining activity (with no top-down limit). In KRS a maximum of 10 codes in total can be indicated — one predominant code and no more than nine additional ones.
How to match a code to the type of activity
Choosing a PKD is a step that affects statistics, contact with ZUS, the obligation to have a cash register, and even access to some forms of taxation (e.g. preferential ryczałt rates). Good practice:
- Describe the activities in your own words — what services you provide, what products you sell, for whom and how.
- Read the GUS explanatory notes for the sections you have in mind — separately check what is excluded from the class, because exclusions can be surprising (e.g. graphic design of websites belongs to section N, not K).
- Match the predominant code to the main source of revenue, and the additional codes to all other services you actually intend to perform in the coming years.
- Do not add codes "just in case" with no link to your activity — they can generate additional questions during a ZUS or tax office inspection.
- In contentious cases use the PKD search tool on the Central Statistical Office website or ask the statistical office for a written position.
The table below shows typical industries for entrepreneurs served by Good Balance — PKD 2025 classification, subclass and description.
| Industry | Example PKD 2025 code | Scope |
|---|---|---|
| Programming | 62.10.B | Programming other than computer games — designing, writing, modifying, testing and maintaining software and applications; computer games programming has a separate subclass, 62.10.A. |
| IT consulting | 62.20.B | IT consultancy and management of the client’s computer systems and equipment — planning and designing computer systems integrating hardware, software and communication technologies; cybersecurity services fall under 62.20.A. |
| Interface design | 74.12.Z | Graphic design and visual communication — including graphic design of websites and visual messaging; building software and applications falls under 62.10.B. |
| Business consulting | 70.20.Z | Consulting in the area of management and business strategy for companies; separately classified legal, accounting and tax services are excluded. |
| Social media and digital marketing | 73.11.Z | Advertising agency activities — campaigns, content, social media management. |
| Retail trade over the internet | 47.12.Z | Under PKD 2025 an online shop is classified by the type of goods sold (e.g. clothing — 47.71.Z); with a broad range of goods and no predominance of food — 47.12.Z “Other non-specialised retail sale”. Code 47.91.Z now covers intermediation in non-specialised retail sale. |
PKD vs PKWiU — the difference
PKD describes the type of activity of an entity, while the Polish Classification of Goods and Services (PKWiU) describes the specific goods and services the entrepreneur sells. PKWiU is used, among other things, to:
- set the VAT rate (annexes to the VAT Act refer to PKWiU),
- determine the ryczałt (lump-sum tax on recorded revenue) rate (the Act on lump-sum income tax explicitly lists PKWiU symbols),
- GUS reporting.
In practice an entrepreneur providing programming services has PKD code 62.10.B in CEIDG and uses the appropriate PKWiU symbol on the invoice (e.g. 62.01.11.0). The two entries complement each other.
How to change a PKD code
If the actual activity profile changes — new services are added, an old area is closed — the PKD code must be updated. The procedure depends on the legal form.
JDG (CEIDG):
- log in to biznes.gov.pl with a trusted profile, e-ID or qualified signature;
- fill in the CEIDG-1 application as a "change application", tick box 6 (business activity) and provide the new set of codes and the new predominant code;
- indicate the date of the change (no earlier than the date the application is filed);
- submit the application — the change will reach the register within one working day and is free of charge.
sp. z o.o. (limited liability company) (KRS):
- pass a shareholders' resolution amending the articles of association (a change in the scope of activity is a change to the articles — it requires a notarial act unless the company was incorporated through S24 and the change fits within the template);
- file an application through the Court Registers Portal; attach the resolution, the amended consolidated text of the articles and the proof of payment;
- court fee: PLN 250 for an entry via the Court Registers Portal (PRS) or PLN 200 in the S24 system; from 29 November 2025 the separate PLN 100 fee for publishing the entry in the Court and Commercial Gazette (MSiG) no longer applies.
What the choice of PKD means for ZUS and taxes
The PKD code itself does not decide the health contribution or the tax rate — the actual nature of the activities does. There are, however, dependencies worth remembering:
- Mały ZUS Plus (Small ZUS Plus) is available to entrepreneurs carrying out specific activity — the PKD code is an important hint during verification;
- ryczałt rates (12%, 14%, 15%, 8.5% and others) are assigned to types of services described in PKWiU; the choice of PKD does not decide, but makes it easier to defend one's position;
- some activities are excluded from ryczałt (e.g. pharmacies, sales of car parts in certain configurations) — PKD is the first point of verification.
The most common mistakes
- choosing a code based on the class name alone, without reading the GUS explanatory notes and exclusions;
- duplicating codes with similar descriptions — this creates unnecessary noise, because codes do not reinforce each other;
- not updating PKD after a change of profile — e.g. a programmer who starts providing training should add 85.59.B;
- entering ten codes "just in case" — this generates questions during inspections and may complicate the recovery of VAT in unusual transactions;
- equating PKD with PKWiU — for the 8% or 5% VAT rate what matters is always the PKWiU of the good/service.
How Good Balance can help
Choosing PKD codes, updating CEIDG or KRS and linking them with the form of taxation are decisions best taken before starting the business — not after the first inspection. Good Balance will prepare an analysis of your service scope, match PKD 2025 and PKWiU codes and register the changes in the register. See our JDG support and company registration. Related topics: ryczałt rates and PKD codes for IT and ryczałt — rates and rules.