Tasks
Centre for Classifications and Nomenclatures is responsible for performing tasks
in the field of:
- issuing information on applicable classification standards at the request of interested entities from all over the country,
- inferring changes and additions to the basic classifications,
- preparing drafts of classification standards.
The scope of provided information; legal basis:
Centre for Classifications and Nomenclatures issues information on the applicable classification standards established in accordance with art. 40 clause 1 of the Act of 29 June 1995 on official statistics (i.e., Journal of Laws of 2026, item 851), in the scope of:
PKD 2007- Polish Classification of Activities 2007 (Introduced by the Regulation of the Council of Ministers of December 24th, 2007, Journal of Laws No 251, item 1885 with later amendments).
PKD 2025- Polish Classification of Activities 2025 (Introduced by the Regulation of the Council of Ministers of December 18th, 2024, Journal of Laws 2024, item 1936).
The PKD 2007 and PKD 2025 classifications are valid simultaneously until December 31, 2026.
PKWiU 2015 - Polish Classification of Products And Services (2015) (Introduced by the Regulation of the Council of Ministers of 4 September 2015, Journal of Laws of 2015, item 1676 with later amendments).
PKWiU 2025 – Polish Classification of Products and Services (2025) – developed on the basis of the Statistical Classification of Products by Activity (CPA Rev. 2.2), introduced by the Regulation of the Council of Ministers of 17 December 2025 (Journal of Laws of 2025, item 1829).
For the purposes of:
- taxation with value added tax (VAT) – until 31 December 2027;
- taxation with corporate income tax, personal income tax and lump-sum income tax in the form of registered revenue lump sum and tax card – until 31 December 2028,
– the Polish Classification of Products and Services (PKWiU 2015) shall continue to apply.
KŚT - Classification of Fixed Assets (Introduced by the Regulation of the Council of Ministers of October 3, 2016, Journal of Laws of 2016, item 1864).
PKOB - Polish Classification of Types Of Constructions (Introduced by the Regulation of the Council of Ministers of December 30th, 1999 (Journal of Laws No. 112, item 1316 with later amendments).
The above-mentioned classifications are available on the following website:
Statistical classifications are harmonized and unified with EU classifications.