You have to declare a PKD code (Polska Klasyfikacja Działalności) the moment you register a sole trader business (JDG) in Poland, and it is not just a formality. The PKD code, and more precisely the PKWiU classification of the service you actually provide, determines things like your flat-rate tax (ryczałt) rate, and getting it wrong can be an expensive mistake during a tax audit. This article explains the difference between PKD and PKWiU, how to pick the right code, especially in IT, and what the PKD 2025 reform, in force since 2025, changes for you.

What is the PKD code and how does it differ from PKWiU

PKD (Polska Klasyfikacja Działalności) is the classification system used by Poland’s public registers, CEIDG for sole traders and KRS for companies, to describe what a business does. It also feeds into national statistics (GUS) and helps public authorities identify entrepreneurs.

PKWiU (Polska Klasyfikacja Wyrobów i Usług), the Polish Classification of Products and Services, is a separate system based on the European NACE classification. It describes specific products and services rather than a general line of business, and it is PKWiU, not PKD, that directly determines the tax rate in some settlement methods, most notably flat-rate tax (ryczałt) and VAT rates.

The key distinction: PKD answers “what does the business do” (registration, statistics), while PKWiU answers “what exact product or service is being sold” (taxes, VAT). The two should be consistent with each other, but they are not interchangeable.

PKD 2025: the new classification and the transition period

Since January 1, 2025, Poland uses a new classification, PKD 2025, introduced by the Regulation of the Council of Ministers of December 18, 2024 (Journal of Laws / Dz.U. 2024, item 1936), replacing the previous PKD 2007. The update aligns Polish classification with the European NACE Rev. 2.1 standard and adds categories for newer business models: the digital economy, online intermediation, artificial intelligence, cybersecurity.

Where things stand as of mid-2026:

  • New businesses (JDG registered after January 1, 2025) must use PKD 2025 codes exclusively.
  • Businesses registered before January 1, 2025 can keep their old PKD 2007 code in CEIDG until the end of 2026: there is a transition period allowing both classifications in parallel until December 31, 2026.
  • Any update to a CEIDG entry (adding a code, suspending/resuming activity) already requires a PKD 2025 code.
  • From January 1, 2027, the plan is for public registers to automatically reclassify remaining entries to PKD 2025 using GUS’s official “correspondence keys.”

For IT, the relevant changes affect the former codes 62.01.Z, 62.02.Z, and 62.03.Z (see table below): GUS split them further, separating, among others, video game development and cybersecurity.

PKD 2007PKD 2025What changed
62.01.Z: software-related activities62.10.A: computer game development
62.10.B: other software-related activities		Video game development split out as a separate category
62.02.Z: IT consultancy62.20.A: cybersecurity activities
62.20.B: other IT consultancy and systems management		Cybersecurity split out as a separate category
62.03.Z: computer facilities management62.20.B: other IT consultancy and systems managementMerged with IT consultancy
62.09.Z: other IT service activities62.90.Z: other IT service activitiesUnchanged

Good to know: if your business was set up before 2025 and you haven’t updated your CEIDG entry since, it most likely still shows a PKD 2007 code, that’s perfectly legal until the end of 2026. You don’t need a separate application just to switch to PKD 2025 early, though it makes sense to do it the next time you update your entry anyway.

Why choosing the right PKD code matters

  • Taxes and the ryczałt rate: if you’re on flat-rate tax (ryczałt), your rate depends on the type of service you provide, classified under PKWiU, see the section below.
  • ZUS/health contributions: the tax method and health contribution amount depend indirectly on your declared line of business and income, not on PKD directly, but consistency between your description and reality makes settlements smoother.
  • Licenses and permits: some activities (transport, security services, financial services) require a license or entry in a regulated-activity register, picking the right PKD code is the first step to spotting whether such a requirement applies to you.
  • Credibility with contractors and authorities: in B2B relationships, especially with larger or foreign clients, the PKD code is sometimes checked as part of due diligence, a mismatch between your PKD and the service you actually invoice raises questions.

PKD and the flat-rate tax (ryczałt): the most common mistake among B2B developers

This is where most sole traders on ryczałt get tripped up, so it deserves its own section.

The core rule: the ryczałt rate is determined by the actual type of service, classified under PKWiU, not by the PKD code entered in CEIDG. PKD and PKWiU should line up, but the flat-rate tax act refers to PKWiU, not PKD.

For IT, the current (2026) rates are typically:

  • 12%: software-related services: programming, software development, software consultancy, computer systems and network management (PKWiU division 62, excluding leasing);
  • 8.5%: “other” services that don’t qualify for a higher rate: basic technical support without a consultancy element, testing without recommendations, configuration based on existing documentation;
  • 15%: consultancy services (including management consultancy) and certain intermediation services.

Code 62.01.Z (PKD 2007) / 62.10.B (PKD 2025), the most commonly used code among B2B contract developers, describes software-related activity and usually matches the 12% rate. Problems arise when someone’s registered code says “software development” but they actually spend most of their time on consultancy, project management, or scrum mastering. In that case the tax office may argue the correct rate was 15%, not 12% or 8.5%, and demand back tax plus interest for the entire period the wrong rate was used.

Practical tip: don’t pick a PKD code “to fit” a tax rate. Pick the code that matches what you actually do day to day under your B2B contract, then determine the ryczałt rate from the PKWiU classification of that specific service. If in doubt, the safest option is a binding tax ruling (individual interpretation, or a WIS binding rate information) or a chat with your accountant. We cover ryczałt rates and other JDG tax methods in Tax Systems for Sole Traders (JDG) in Poland.

Where to find the full list of PKD codes

The official, full PKD 2025 code list, with a search tool and correspondence keys to the old PKD 2007 classification, is published by Statistics Poland (GUS) at klasyfikacje.stat.gov.pl/Pkd2025. You can also browse codes on the biznes.gov.pl portal.

If you’re not sure which code fits your activity, especially for unusual or mixed services, it’s worth consulting a specialist in JDG registration in Poland.

Can you use several PKD codes at once

Yes. On the CEIDG-1 form you declare one dominant (main) code and any number of additional ones, the practical limit is 9 additional codes alongside the main one (similar to KRS, where the overall limit is 10 codes). The dominant code should reflect the activity generating the largest share of your income, since it matters for several reporting obligations.

Example for an IT contractor combining several types of services (PKD 2025 codes):

  • custom software development: 62.10.B;
  • IT consultancy and systems management: 62.20.B;
  • cybersecurity activities: 62.20.A;
  • other IT service activities: 62.90.Z.

If you provide services in several of these areas, it’s worth listing all the relevant codes, that makes settlements easier if your income mix shifts from year to year, and protects you if anyone questions the consistency between your registration and your invoices.

How to choose the right PKD code step by step

1. Describe what you actually do, honestly. Don’t go by your B2B contract job title (“Senior Developer,” “IT Consultant”), describe the specific activities you invoice for. 2. Check the official PKD 2025 list on the GUS website and find the entry that best matches step 1. 3. Determine the dominant code: the one generating (or expected to generate) the largest share of your income. 4. Check the corresponding PKWiU code if you plan to use ryczałt, it’s what determines your tax rate, regardless of the PKD entered. 5. Add secondary codes if you genuinely carry out more than one type of activity. 6. When in doubt, consult an accountant or tax advisor before submitting the CEIDG-1 form. Changing the code later is easy; correcting a wrongly applied tax rate for past periods is not.

Book a consultation with Moja Firma

Can a PKD code be changed or added

Yes, a PKD code can be changed or added at any time during the tax year, with no limit on how often. This is done:

  • for a sole trader: by updating the CEIDG entry (online via biznes.gov.pl, free of charge, effective immediately);
  • for companies: by filing with the KRS (Court Register Portal), within 7 days of the change, keeping within the 10-code limit.

Since 2025, every such update must already use a code from the new PKD 2025 classification (see above), even if the rest of the entry still shows PKD 2007 codes.

PKD and the risk of B2B reclassification under the 2026 PIP reform

A correctly matched PKD code also matters in the context of the 2026 amendment to the Labor Code and the Act on the National Labour Inspectorate (PIP), which concerns reclassifying B2B contracts as employment contracts. If your registered PKD code doesn’t match what you actually do (for example, you’re registered for “software development” but in practice have worked for years exclusively under one client’s direct supervision, on their schedule and equipment), that mismatch is an additional red flag for a PIP inspection, alongside the other subordination criteria discussed in our PIP 2026 series. The PKD code alone won’t determine the outcome of an inspection, but a mismatch between registration and reality rarely works in the contractor’s favor. Read more in our series on the 2026 PIP reform, here

FAQ

Is there a fine just for having the wrong PKD code? There’s no separate fine for an incorrect PKD code in CEIDG by itself. The risk is indirect: a mismatch between your PKD and your actual activity can lead to the wrong tax rate (e.g., ryczałt) or become an extra argument in a tax or PIP inspection.

Do I have to switch from PKD 2007 to PKD 2025 if nothing about my business has changed? Not immediately. Until December 31, 2026, you can keep your old PKD 2007 code as long as you don’t make other changes to your CEIDG entry. Any update to the entry, though, requires a PKD 2025 code.

Which PKD code is right for a developer working B2B? Usually 62.01.Z under PKD 2007 / 62.10.B under PKD 2025 (“other software-related activities”), provided you’re actually doing software development work, not mainly consultancy or project management, for which 62.02.Z/62.20.A/62.20.B may be more accurate.

Can I have a PKD code unrelated to IT if I have side income in another field? Yes, you can add as many secondary codes as you need (practical limit of 9 alongside the main one), as long as you genuinely carry out that activity.

Bibliography

  • Regulation of the Council of Ministers of December 18, 2024, on the Polish Classification of Activities (PKD), Dz.U. 2024, item 1936.
  • Act of November 20, 1998, on flat-rate income tax on certain income earned by natural persons (consolidated text, as amended): ryczałt rates by PKWiU.
  • Statistics Poland (GUS), PKD 2007-PKD 2025 correspondence keys, klasyfikacje.stat.gov.pl/Pkd2025.

Author: Moja Firma Team.

*This article is for informational purposes only and does not constitute legal or tax advice. Every situation depends on the specific circumstances. If something about your own situation isn’t quite clear, feel free to book a free consultation with our team.*