Choosing PKD codes is a key step when starting a company in Poland. Correctly defining the Polish Classification of Activities (PKD) determines the legality of your operations and affects your tax obligations. A wrong choice can lead to problems with authorities and limit your company’s growth.
What exactly are PKD codes and why are they so important?
PKD codes are a systematic collection describing the types of business activities in Poland. They are crucial because they inform authorities (Statistics Poland (GUS), the Tax Office, ZUS) about what your company specifically does.
The Polish Classification of Activities (PKD) is statistical in nature, but its selection has real legal and tax consequences. Appropriate codes are necessary to determine the form of taxation (e.g., lump-sum tax), apply for EU subsidies, or obtain specific licenses. It is the formal foundation of your business.
How to find the right PKD code for your activity?
The best tool for finding PKD codes is the official search engine available on the government website biznes.gov.pl. The selection process comes down to a few simple steps.
- Describe your activity: Think about what will be the main source of your company’s revenue. Will you be selling products, providing services, or manufacturing?
- Use keywords: Enter keywords describing your activity into the search engine on the government website, e.g., “programming,” “marketing consulting,” “internet sales.”
- Analyze the results: Review the suggested codes. Pay attention to their full descriptions and explanations to ensure they fit your profile. The code structure is hierarchical (section, division, group, class, subclass).
- Choose the most accurate code: Select the code that most accurately describes your main activity. Add other matching codes as additional activities.
What is the difference between the main code and additional codes?
The main (predominant) code is the one that describes the activity generating the most revenue. Additional codes define the other, secondary, or planned future areas of your company’s operations.
The choice of the main code is the most important, as it is taken into account when determining certain obligations, for example, the possibility of using the lump-sum tax on registered revenues. Additional codes give you flexibility and allow you to legally conduct a wider range of activities without the need for immediate changes in the registers.
How many PKD codes can be entered and what are the limits?
The limit on the number of PKD codes depends on the legal form of your company. In a sole proprietorship (JDG), there is no limit on the number of codes entered. In a limited liability company (sp. z o.o.), you can include any number of codes in the articles of association, but a maximum of 10, including one main code, are reported to the National Court Register (KRS).
In practice, for an LLC, it is worth including a wider range of codes in the articles of association “for the future.” This way, when expanding your business, you will avoid the costly change of the articles with a notary. It will then be sufficient to just update the entry in the KRS, which is much simpler and cheaper.
How much does it cost and what does changing PKD codes look like?
The cost and procedure for changing PKD codes differ dramatically depending on the form of activity. In a sole proprietorship (JDG), it is simple and free, whereas in an LLC it can be complicated and expensive.
- In a sole proprietorship (JDG): The change is free. You just need to update the application in the CEIDG system online.
- In an LLC (if the code is in the articles of association): If the new activity code is already in the articles of association, you just need to report the change in the KRS system. At Progress Holding, we assist with such updates, and the cost of the service is PLN 1500 net.
- In an LLC (if the code is not in the articles of association): This is the most expensive scenario. A change to the articles of association in the form of a notarial deed is required, which involves notarial fees. Only after this can the data in the KRS be updated. The total cost can amount to several thousand zlotys.
Our data: The 3 most common mistakes when choosing PKD codes
Based on our experience in handling over 500 companies, we have identified mistakes that generate unnecessary costs and problems. Avoiding them means real savings and peace of mind in running a business.
Mistake 1: Codes that are too general or imprecise
Many entrepreneurs choose very general codes, e.g., “Other business and management consultancy activities” (70.22.Z), when in reality they provide specialized IT services. This can lead to problems in tenders or verification by contractors who expect a precise definition of the company’s profile.
Mistake 2: Lack of future planning in an LLC
The biggest financial mistake is not including “backup” PKD codes in the articles of association. If, after a year of operation, you decide to expand your offer with a service whose code is not in the articles, you will face a costly visit to the notary. It is better to include a wider range of potential activities from the start.
Mistake 3: Choosing a code that excludes beneficial tax forms
Some PKD codes make it impossible to use the lump-sum tax on registered revenues. This is a common trap for people setting up a sole proprietorship (JDG) who unknowingly choose a code that blocks their access to a simple form of taxation. A professional consultation, which we offer at Progress Holding for PLN 350 net, helps avoid such mistakes.
Frequently asked questions
Can I conduct activities not listed in my PKD?
No, conducting business activity that goes beyond the declared PKD codes is against the law. This can lead to tax consequences, and in the case of an LLC, even to the liability of the management board. Always make sure your PKD codes reflect the actual scope of your activities.
Where can I check the PKD codes of another company?
Yes, PKD codes are public information. For sole proprietorships, you can find them in the public CEIDG database. In the case of commercial companies, including LLCs, the codes are visible in the National Court Register (KRS), available online.
Do I need a separate PKD code for online sales?
Yes, selling online requires a specific code. The most commonly used code for online stores is 47.91.Z – Retail sale via mail order houses or via Internet. It should be added as one of the activity codes.
What if I can’t find the perfect code?
The PKD system is very detailed, but sometimes it is difficult to find a code that perfectly matches an innovative activity. In such a situation, you should choose the code that is closest to the nature of the services provided. It is worth consulting this choice with an expert to avoid problems in the future. The Progress Holding team will be happy to help with this.
Does changing PKD affect my NIP or REGON?
No, changing, adding, or removing PKD codes does not affect your company’s identification numbers. The Tax Identification Number (NIP) and the number in the REGON register remain unchanged throughout the company’s entire period of operation.
The correct choice of PKD codes is a foundation that provides peace of mind and flexibility in running a business. Taking the time to carefully select codes at the company registration stage is an investment that pays off many times over. Do you need professional support in selecting PKD codes or registering your company? Contact us at Progress Holding at +48 603 232 418 or by email at office@progressholding.pl.
