PKD Codes for Registering a Company in Poland

When registering a sole proprietorship or a company in Poland, you’ll need to choose a PKD code, the statistical code for your type of activity. It affects not just statistics, but also your flat-rate tax bracket, access to reliefs, and how banks see your business.

• What PKD is and why it matters
• PKD 2025: what changed and who it affects
• How to choose a PKD code when registering
• How many PKD codes you can have
• Where to check the right code
• PKD for IT, the most commonly chosen codes
• The most common mistakes when choosing a PKD code
• How the PKD code affects taxes, VAT, and ZUS
• Company registration by a foreigner and choosing a PKD code
• Frequently asked questions

What PKD is and why it matters

PKD is the statistical classification of economic activities maintained by Poland’s Central Statistical Office (GUS, Główny Urząd Statystyczny). Each code consists of a section, division, group, class, and subclass, and looks something like `62.01.Z` for computer programming. A PKD code is not a license or a permit, it’s simply a description of what you do, needed for statistics, the tax system, and the REGON, CEIDG, and KRS registers.

The code you choose affects several practical matters at once: which flat-rate tax (ryczałt) bracket you can apply, whether you need a cash register from day one, whether you have access to certain reliefs and grants, and how banks view your business when assessing credit risk. That’s why the code deserves careful thought rather than a random pick from the list.

PKD 2025, what changed and who it affects

Since 1 January 2025, Poland has been using a new edition of the classification, PKD 2025, introduced by the Regulation of the Council of Ministers of 18 December 2024 (Dz.U. 2024 poz. 1936). It’s the first revision of this scale since 2007: some codes got new designations, some were merged or split, and entirely new subclasses appeared for digital and emerging-technology sectors.

If you’re registering a new business now, there’s only one option: codes from the PKD 2025 list, the old PKD 2007 numbers are no longer accepted by CEIDG or KRS. If your business was registered before 2025, updating the codes isn’t immediately mandatory, but it’s worth doing yourself before the end of 2026: automatic reclassification relies on a generic mapping key, which doesn’t always accurately describe your actual activity, especially when an old code splits into several new ones.

How to choose a PKD code when registering a sole proprietorship (JDG)

When filing the CEIDG-1 application via biznes.gov.pl, you need to specify one leading code (przeważający), the one describing the activity generating the largest share of revenue, plus any number of additional codes; if the form doesn’t have enough room, you file a separate CEIDG-RD attachment.

The most common beginner mistake is choosing a code that’s too generic. For example, `62.09.Z` (other IT service activities) instead of the more precise `62.01.Z` for a software developer. A precise code gives more accurate statistics and sometimes a more favorable ryczałt rate: rates differ by type of activity, for example 12% for programming, 15% for some consulting services, and 8.5% or 3% for trading goods.

You can expand or narrow the list of codes at any time; any change must be reported within 7 days of starting or stopping the relevant activity.

How many PKD codes you can have

There’s no formal limit for a sole proprietorship, but in practice it pays off to list only what you actually plan to do in the next 12 months rather than trying to cover everything at once.

Where to check the right code

The official list of codes with descriptions is available at biznes.gov.pl/pl/tabela-pkd, which also shows the mapping between the old PKD 2007 code and the new PKD 2025 code for a specific activity. Alternatively, the full classification structure, section by section, is published by GUS at klasyfikacje.stat.gov.pl, along with methodological notes that help resolve borderline cases, for example whether selling handmade jewelry counts as trade or manufacturing. If you’re not sure which code accurately describes your activity, it’s safer to consult an accountant or a lawyer before filing, since changing your leading code after you’ve already earned income from a new line of business requires a timely update in CEIDG.

PKD for IT, the most commonly chosen codes

Most MojaFirma clients are IT specialists and IT companies, so instead of a generic list for random industries, here are the actual PKD 2025 codes for IT activity along with the typical flat-rate tax bracket. This is a starting point for a conversation with your accountant, since the tax rate is ultimately set by the PKWiU classification of the service, not the PKD code itself.

The most common mistake developers make at registration is choosing the overly generic `62.09.Z` instead of the more precise `62.01.Z`, when the actual activity is software development. A precise code makes it easier to defend the applied ryczałt rate during an audit. We break down the full set of IT codes, rates, and typical scenarios (remote work for a single foreign client, B2B contracts, reclassification risk) separately in How to Choose a PKD Code for IT Services in Poland.

The most common mistakes when choosing a PKD code

Practice shows a few recurring problems among foreigners registering a business in Poland who come to us for help:

Leading code doesn’t match the actual activity. Sometimes an entrepreneur registers under a consulting code because a friend suggested it, while actually providing programming services. The result is the wrong ryczałt rate, and during an audit, the need to correct settlements retroactively.

Too narrow a set of additional codes. A business starts with one service, but expands after six months, and the owner forgets to add the new code in CEIDG. Formally, this counts as carrying out undeclared activity, which raises questions about the correctness of settlements during a tax audit.

Confusing a PKD code with a CN code or customs tariff code. These are entirely different classification systems: PKD describes the type of business activity, while CN codes describe goods in international trade. Mixing them up when filling out customs documents or a VAT-UE filing is a common source of delays.

Registering under a code that requires a concession or a register entry without meeting the conditions. Some PKD codes (transport, protection of persons and property, financial services) are linked to a requirement to obtain a concession, license, or entry in a regulated activity register. Simply choosing the code in CEIDG doesn’t exempt you from this requirement, and carrying out such activity without the required permit can lead to administrative penalties.

Ignoring the deadline to update to PKD 2025. Some entrepreneurs registered before 2025 assume the old code will “somehow carry over” automatically without consequences. In practice, the automatic reclassification from 1 January 2027 uses a simplified mapping key which, for codes split into several new subclasses, may assign the business a code that doesn’t match its actual activity, something you’d then have to correct yourself.

How the PKD code affects taxes, VAT, and ZUS

A PKD code by itself doesn’t set a VAT rate or ZUS contributions, but it acts as a reference point in several parts of the tax system:

• Ryczałt on recorded revenue. Ryczałt rates (from 2% to 17%) are tied not to a specific PKD code but to the type of services described in the flat-rate income tax act, though the PKD code is still the first reference point for classification and for any dispute with the tax office.
• Subject-based VAT exemption. Certain types of activity (e.g. legal, consulting, jewelry services) are statutorily excluded from the VAT exemption regardless of turnover, and the declared PKD code is often the first signal to the tax office that a business can’t use the exemption.
• Obligation to have a cash register. The regulation on cash register exemptions refers to types of sales and services; some of them (e.g. hairdressing, beauty, restaurant, legal services) are subject to a cash register obligation from the very first sale to an individual, regardless of turnover.
• Preferential ZUS and Mały ZUS Plus. Choosing a PKD code doesn’t directly affect eligibility for the start-up relief or preferential contributions, but ZUS may cross-check the declared code against the actual nature of the activity during an audit, especially when it suspects an attempt to disguise what is effectively employment with a former employer as business activity.

Company registration by a foreigner and choosing a PKD code

For citizens of Ukraine, Belarus, and other non-EU countries, the process of choosing a PKD code is identical to that for Polish citizens, PKD classification doesn’t differentiate between entities by nationality. The difference arises at an earlier stage, when establishing whether a given foreigner even has the right to register a sole proprietorship in Poland (for example, based on a residence card with the relevant annotation, a temporary residence permit for running a business, temporary protection status under the special act, or a Pole’s Card). Only after confirming this legal basis do you move on to choosing PKD codes on the same terms as Polish citizens.

In practice, foreigners most often register in services, IT, construction, transport, beauty, and catering, so when setting up a business it’s worth thinking through the whole path at once: your residence basis, business form (sole proprietorship or company), PKD codes, and tax form together, rather than one at a time, since decisions in one area affect the others.

Not sure which PKD codes to choose for your business in Poland? Our team registers companies and sole proprietorships for foreigners end to end, including selecting the right PKD codes, tax form, and verifying your residence basis.

Frequently asked questions

Can I change my leading PKD code later?

Yes, a change can be filed at any time via CEIDG-1, free of charge, and it must be reported within 7 days of the actual change in activity.

What happens if I don’t update my codes to PKD 2025 before the end of 2026?

From 1 January 2027, GUS will automatically reclassify your entry using a generic mapping key. This is convenient, but risky for codes that split into several subclasses under the new classification, since the system picks one “typical” interpretation that doesn’t always match your actual activity.

Does the PKD code affect how much tax I pay?

The code itself doesn’t set a tax rate directly, but it determines which activity category you fall into when choosing ryczałt, and categories are taxed at different rates, from 3% to 17% depending on the type of activity. It also affects the obligation to have a cash register and access to the subject-based VAT exemption.

Do I need a separate code for every service I offer?

No, one code can cover several related services. What matters is that the leading code accurately reflects the activity generating the largest revenue, with additional codes covering genuine related lines of work.

Does the PKD code depend on the entrepreneur’s nationality?

No, the PKD classification is identical for Polish citizens and foreigners. Nationality only matters at the stage of establishing whether a given person has the right to register a business in Poland at all, not when choosing the code itself.

What are the consequences of carrying out activity that doesn’t match the declared PKD code?

A mismatch between the code and the actual activity usually isn’t penalized directly, but leads to indirect consequences: an incorrect ryczałt rate that needs retroactive correction, a challenge to the VAT exemption, or the lack of a cash register where one was required. For activities requiring a concession or entry in a regulated register, carrying out such activity without the required permit can result in an administrative penalty regardless of the chosen PKD code.

Author: Walery Kusznirski, in-house legal practitioner at MojaFirma. Last verified: 31 July 2026.

This article is not legal advice. Every situation is individual and depends on the specific type of activity. Sources: Regulation of the Council of Ministers of 18.12.2024, Dz.U. 2024 poz. 1936; Biznes.gov.pl – how to choose and change a PKD code; PKD 2007-PKD 2025 mapping keys, GUS.