When you register your company you will have to specify what your company's area of activity will be. To do this, you need to find the correct PKD code (Polish Classification of Activities). PKD has a multi-level structure - from general sections such as agriculture, building, transport, wholesale trade, down to very detailed subclasses, which allow to clearly indicate the full code of a particular activity, for example subclass 41.20.Z is Construction of residential and non-residential buildings.
This code is to be given for statistical purposes. It is also important because other obligations may depend on the type of activity: e.g. a specific legal form, type of taxation, obligation to use cash registers or VAT registration.
How to determine a PKD code
PKD code search engine is available on biznes.gov.pl.
It enables you to find the code for your activity.
The obligation to use PKD codes applies to both persons conducting sole traderships (entry in CEIDG), as well as entities covered with the obligation of an entry in the National Court Register (KRS), that is companies, cooperatives, foundations. In case of commercial law entities (for example partnerships), PKD codes must also be indicated in the articles of association.
How many codes do I have to indicate when registering a business
- If you are registering a company in the National Court Register (KRS), you can indicate a maximum of 10 PKD codes.
- In case of registration in the Central Register and Information on Economic Activity (CEIDG), one principle code is provided - dominant activity and codes for additional activities. There are no limits for additional codes.
When do I need to determine the code for activity
Indication of the code of conducted business activity is mandatory at the stage of submitting the application – you must provide PKD codes when filling out the application form. In the case of CEIDG, the application distinguishes the code for the principle activity (dominant for the particular entrepreneur) and codes for additional business activities (other activities, which the entrepreneur conducts, which are not dominant activities).
In case of companies registered in the KRS, the PKD codes (the types of conducted activities) must be entered in the articles of association.
Indication of PKD codes in the application for an entry in the CEIDG or in the KRS is the basis of assigning the REGON number by the Central Statistical Office.
Change of PKD codes
You can expand the scope of activity (by adding new codes), narrow the scope (by removing some codes), or by reporting a change in the scope of activity (by changing the principle code of the activity or by changing additional codes).
Change of data is free of charge.
Like in the case of a sole trader, when registering a civil law partnership it is necessary to provide relevant PKD codes.
Notification of changes in the PKD code in the National Court Register does not have to be preceded by changes in the company's articles of association or deed of incorporation if the scope of activity of a given company results from the indicated documents.