Polska Klasyfikacja Dzialalnosci (PKD), Poland

The Polska Klasyfikacja Działalności (PKD), or Polish Classification of Activities, is a system used to categorize and classify economic activities in Poland. PKD is based on the European Union's NACE classification system, which allows for uniformity in economic data reporting across EU member states. PKD is organized hierarchically into five levels ranging from broad sections to more detailed sub-classes. It is widely used by businesses, government agencies, and statistical offices for purposes such as registration of businesses, tax identification, and economic analysis.

Metadata

Publisher type National
Publisher(s)
Jurisdictions Poland

Current Version: PKD 2007

PKD 2007 has been in force in Poland since January 1, 2008. It is Poland's adaptation of the European Union's NACE Rev. 2.

Changes between PKD 2004 and PKD 2007

The changes between PKD 2004 and PKD 2007 reflect the switch in the European framework from NACE Rev 1.1 to NACE Rev. 2. The sub-sections level was dropped in PKD 2007. Four new sections were created in PKD 2007 constituted by activities from different sections in PKD 2004, thereby affecting the comparability of sections in the two versions. The new sections in PKD 2007 include section A (Agriculture, forestry, and fishing) created by combining sections A (Agriculture, hunting and forestry) and B (Fishing) of PKD 2004. In line with the growing significance of recycling and the information technologies, PKD 2007 also created the sections E (Water supply; sewerage, waste management and remediation activities) and J (Information and communication).

Structure of PKD 2007

PKD 2007 is a five-level hierarchical classification system structured as follows:

  • Sections: 21 sections represented by letters ranging from A to U. This is the broadest category in the PKD 2007.

  • Divisions: 88 divisions represented by two-digit codes (01-99).

  • Groups: 272 groups represented by three-digit codes (01.1-99.0).

  • Classes: 615 classes represented by four-digit codes (01.11-99.00).

  • Sub-classes: 654 sub-classes represented by a four-digit code (01.11-99.00) suffixed with a capital letter (A-Z). This is the most detailed level of PKD 2007 reflecting the peculiarities of the Polish economic and industrial landscape.

The table below breaks down each of the 21 sections of PKD 2007. At the sub-class level, the sections C (Manufacturing) and G (Wholesale and retail trade) have the most detail with 242 and 92 activities respectively.

Section

Title

Divisions

Groups

Classes

Subclasses

A

Agriculture, forestry and fishing

3

12

39

39

B

Mining and quarrying

5

10

15

15

C

Manufacturing

24

95

230

242

D

Electricity, gas, steam and air conditioning supply

1

3

8

8

E

Water supply; sewerage, waste management and remediation activities

4

6

9

9

F

Construction

3

9

22

22

G

Wholesale and retail trade; repair of motor vehicles and motorcycles

3

21

91

92

H

Transportation and storage

5

15

23

30

I

Accommodation and food service activities

2

7

8

9

J

Information and communication

6

13

26

26

K

Financial and insurance activities

3

10

18

18

L

Real estate activities

1

3

4

4

M

Professional, scientific and technical activities

7

15

19

23

N

Administrative and support service activities

6

19

33

36

O

Public administration and defence; compulsory social security

1

3

9

9

P

Education

1

6

11

17

Q

Human health and social work activities

3

9

12

16

R

Arts, entertainment and recreation

4

5

15

16

S

Other service activities

3

6

19

19

T

Activities of households as employers; undifferentiated goods- and services-producing activities of households for own use

2

3

3

3

U

Activities of extraterritorial organisations and bodies

1

1

1

1

Total

88

272

615

654

PKD 2007 (2017 Revision)

In December 2017, a minor update to PKD 2007 was published and took effect. The update, mostly clarifying category descriptions in the initial PKD 2007, affected only the Education section.

Previous versions

PKD 2004

PKD 2004 operated in Poland from 2004 to 2009. It was based on the EU's NACE Rev. 1.1.

Changes between PKD 1997 and PKD 2004

There were minor changes between PKD 1997 and PKD 2004, reflecting the similarly minor update of NACE Rev. 1 to NACE Rev. 1.1. The structure of the system was maintained in PKD 2004, while clarifying or redefining categories to reflect emerging industries especially in areas like information technology and telecommunications which were experiencing significant growth at the time. The new sub-classes in PKD 2004 were accordingly in these areas.

Structure of PKD 2004

PKD 2004 was structured into five levels, as follows:

  • Sections: 17 sections represented by capital letters ranging from A to Q. Two sections were further divided into a total of 16 sub-sections represented by two capital letters.

  • Divisions: 62 divisions represented by two-digit codes (01-99).

  • Groups: 224 groups represented by three-digit codes (01.1-99.0).

  • Classes: 514 classes represented by four-digit codes (01.11-99.00).

  • Sub-classes: 687 sub-classes represented by an alphanumeric code, i.e., a four-digit class code (01.11-99.00) suffixed with a capital letter (A-Z) for the sub-class.

PKD 1997

PKD 1997 was Poland's first industrial classification system introduced to align the country's economic classification system with European standards. Based on the EU's NACE Rev. 1, PKD 1997 was designed to support Poland’s integration with the EU and facilitate the collection of comparable economic data within Europe.

Structure of PKD 1997

PKD 1997 was structured into five levels, as follows:

  • Sections: 17 sections represented by capital letters ranging from A to Q. Two sections were further divided into a total of 16 sub-sections represented by two capital letters.

  • Divisions: 60 divisions represented by two-digit codes (01-99).

  • Groups: 222 groups represented by three-digit codes (01.1-99.0).

  • Classes: 503 classes represented by four-digit codes (01.11-99.00).

  • Sub-classes: 647 sub-classes represented by an alphanumeric code, i.e., a four-digit class code (01.11-99.00) suffixed with a capital letter (A-Z) for the sub-class.

Where is it used?

  • National Economic Statistics: PKD codes are widely used in Poland for administrative, legal, and statistical purposes often forming the basis of statistics released by Statistics Poland and other government agencies in Poland. PKD codes are indispensable for navigating the business environment in Poland, beginning with business registration which requires businesses to identify a PKD sub-class code as the main activity and up to nine other additional codes. Among other official uses, the codes are also used in tax administration such as in determining eligibility for excise duty exemptions.

  • Private sector use: PKD codes can be used by businesses and analysts to conduct market research, analyze industry trends, and make investment decisions. As has been done using other national classification systems, PKD codes could be attached to business lists to help firms to identify potential markets, partners, and competitors.

  • Academic studies: PKD codes have been used to study regional competitiveness and the employment composition of small towns in Poland.

Upcoming versions

Following the release of NACE Rev. 2.1, the Statistics Poland has informed that the current PKD 2007 is being revised accordingly with a new PKD 2025 scheduled for release on 1 January 2025. However, existing companies that do not intend to change their line of business after PKD 2025 is released will be allowed to continue using the current PKD 2007 until 31 December 2026.

Further Resources

Download PKD

Other Resources