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Kod PKD. Wybór właściwego kodu PKD działalności

The Polish Classification of Activity (PKD) is a series of codes, with which the entrepreneur indicates the scope of its activity. The PKD  has a multi-level structure - from general sections such as agriculture, building, transport, wholesale trade, down to very detailed classes, which allow to clearly indicate the full code of a particular activity, for example class 41.20.Z is Construction of residential and non-residential buildings.  

How to determine a PKD code

Please take advantage of the PKD code search engine.

The search engine, in addition to determining the proper PKD code also allows you to check whether and how administrative procedures are associated with the selected PKD code.

The obligation to use PKD codes applies to both persons conducting sole traderships (entry in the Central Register and Information on Business CEIDG), as well as entities covered with the obligation to of an entry in the National Court Register (KRS), that is companies, cooperatives, foundations. In case of commercial law entities (for example companies), PKD codes must also be indicated in the articles of association.

PKD codes have been introduced into Polish legislation by Regulation of the Council ministers of December 24, 2007 on the Polish Classification of Activity.

Currently, when 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 Business (CEIDG), one principle code is provided as a 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 - PKD codes must be provided when filling out the application form. In the case of the 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 scope 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 mandatory. It is the basis of assigning the REGON number by the Central Statistical Office.

Conducting certain types of activity requires the entrepreneur to take additional steps, such as an entry in the appropriate register. For example opening a hairdressing salon is not subject of any restrictions, but wholesale of tobacco products requires registration as an excise duty taxpayer.

Change of PKD codes

An entrepreneur may always expand he scope of activity (by adding new codes), narrow the scope (by removing codes), or by reporting a change in the scope of activity (by changing the principle code of the activity or by changing additional codes). In case of the CEIDG, the change of codes is made by means of updating the data in the application.

Like in the case of a sole tradership, when registering a civil law partnership it is necessary to provide relevant PKD codes.

In case of commercial law companies, the change of the code in the KRS register must be preceded by the adoption of the articles of association.

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