A company that installs hoists usually starts as a sole proprietorship (JDG) registered in CEIDG. Before filing the application, however, three things must be settled: what equipment will be installed (industrial, workshop or in-building), whether employees need qualifications from the Office of Technical Inspection (UDT), and which form of taxation to choose. These decisions determine the PKD codes, the ryczałt rate and the way of invoicing.
What type of installation — everything else follows from it
The "hoist" industry covers very different work. Installing a lifting jack in a car workshop is classified differently than a loading platform in a warehouse, and differently again than an elevator in a residential building. Before registration it is worth listing what will actually be done:
- installation of industrial and warehouse equipment (platforms, platforms, loading equipment),
- installation of passenger and goods lifts, escalators or stairlifts in buildings,
- servicing, maintenance inspections and repairs of already installed equipment,
- sale of the equipment itself, with or without installation.
Such a description will come in handy three times: when choosing a PKD code, when setting the ryczałt rate and when discussing VAT with the accountant.
PKD 2025 codes for hoist installation
From 1 January 2025, applications to CEIDG are submitted according to the PKD 2025 classification. According to the mapping keys contained in the regulation introducing PKD 2025, the three most important subclasses for this industry are:
| Subclass name | PKD 2025 code | When it fits |
|---|---|---|
| Installation of industrial machinery, equipment and fittings | 33.20.Z | equipment for plants, halls and warehouses that is not part of a building |
| Other construction installation | 43.24.Z | lifts, escalators and stairlifts installed in buildings, including their repair and maintenance |
| Repair and maintenance of machinery | 33.12.Z | servicing and repairs of industrial machinery and equipment |
Note the change compared to the former classification: installing lifts in buildings has moved from PKD 2007 43.29.Z to the new subclass 43.24.Z. If the company will both install and service equipment, it is a good idea to enter several codes at once — adding more later is free but requires an application to change the entry. The general rules of choosing the predominant code are described in the article on selecting PKD codes.
UDT qualifications — a requirement that is easy to forget
Many of the devices such a company works with are subject to technical inspection. The list of the Office of Technical Inspection (UDT) includes passenger and goods lifts, mobile platforms and stationary lifting jacks, i.e. typical workshop hoists. From the entrepreneur's perspective, this means two obligations:
- qualifications of persons — anyone who operates or maintains equipment subject to inspection must have a qualification certificate issued after an examination before UDT, in the scope corresponding to the type of equipment;
- repairs and modernisations — their scope is agreed with UDT on a written application with technical documentation; a workshop that does this regularly may apply for UDT authorisation for repairs and modernisations.
Details, including the list of types of certificates, are published by the Office of Technical Inspection. Business clients increasingly ask for copies of certificates already at the offer stage, so it is worth obtaining them before the first order.
Ryczałt: 5.5% or 8.5%
Ryczałt (lump-sum tax on recorded revenue) is popular in installation industries, but the rate does not follow from the name of the service. The Act provides:
- 5.5% — including for revenue from construction works,
- 8.5% — for service activity, if no other, special rate applies,
- 3% — including for trading activity, i.e. e.g. reselling equipment without installation.
Whether installation is a construction work is decided by the classification of the service according to PKWiU and the actual scope of works. Installing a lift as part of a building, with work on the shaft or structure, has a much stronger basis for the 5.5% rate. The mere setting, bolting and start-up of a lifting jack in a finished workshop may be treated by the tax office as a regular service taxed at 8.5%. Servicing and inspections are, as a rule, service activity.
If a company performs different works, the revenue record must show which invoice is subject to which rate. Without such a split, revenue assigned to lower rates is taxed at 8.5%. For large, repetitive contracts it is worth considering an individual tax interpretation. The full list of rates is contained in the description of ryczałt on biznes.gov.pl, and a comparison with other forms — in the article on ryczałt and its rates.
Example
Mr Marek installs two-post lifts in workshops and occasionally carries out comprehensive lift installation in a new house. In the record he keeps two columns: installation in workshops (8.5%) and lift installations as part of construction (5.5%). Each invoice describes the scope of works accurately enough so that, in case of inspection, it is clear why it was assigned to a given rate.
VAT: exemption or registration
An entrepreneur whose sales in 2026 will not exceed PLN 240,000 may use the turnover-based VAT exemption (when starting during the year, the limit is counted proportionally). In practice, installation companies often register for VAT voluntarily, because:
- most clients are workshops, plants and developers who deduct VAT and prefer invoices with tax,
- equipment, tools and a service car are major purchases on which input VAT can be deducted.
The basic rate for hoist installation is 23%. A reduced rate of 8% may apply to construction and installation works in facilities covered by the social housing programme, within the areas specified in the VAT Act. Installation of fittings in commercial premises is subject to the basic rate. For invoices above PLN 15,000 gross, one must also check whether the service is listed in Annex 15 to the VAT Act, because the split payment mechanism (MPP) then applies.
Registration step by step
- Describing the scope of services and selecting PKD 2025 codes.
- Choice of the form of taxation (tax scale, flat tax or ryczałt) and indicating it in the CEIDG application.
- Filing the application in CEIDG — JDG registration is free.
- VAT decision: VAT-R notification before the first sale or use of the exemption.
- Registration with ZUS and determining whether start-up relief or preferential contributions apply.
- Obtaining UDT qualification certificates for yourself and employees.
- Business third-party liability insurance — not always mandatory, but required by many principals.
How Good Balance will help
We help set up an installation company from day one: we select PKD 2025 codes, analyse which works may qualify for the 5.5% rate, and register the activity. Details are available in the offer for setting up a sole proprietorship. After the launch, we run simplified accounting with a revenue record broken down by ryczałt rates.