Classifications
Polish Classification of Goods and Services (PKWiU 2008)
Classification of Fixed Assets (KŚT 2010)
Classification of Fixed Assets (KŚT 2016)
Polish Classification of Types of Constructions (PKOB)
International Classifications
|
Compiled/used (coding system) |
Classifications of activities |
Classifications of products (goods and services) |
Derivatives of products classifications |
Foreign Trade Classifications |
|---|---|---|---|---|
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The United Nations UN |
ISIC |
CPC |
|
HS |
|
International Standard Industrial Class. of All Economic Activities |
Central Product Classification |
|
Harmonized Commodity Description and Coding System |
|
|
European Union EU |
NACE |
CPA |
PRODCOM List |
CN |
|
Statistical Classification of Economic Activities in the European Community |
Classification of Products by Activity |
|
Combined Nomenclature |
|
|
Poland |
PKD |
PKWiU |
PRODPOL List |
CN |
|
Polish Classification of Activities |
Polish Classification of Goods and Services |
|
Combined Nomenclature |
Polish Classification of Activities (PKD 2007)
PKD is based on NACE - the Statistical Classification of Economic Activities in the European Community, which was established by the Council Regulation No 3037/90 of October 9th, 1990 (OJ No L 293 of Oct. 24th 1990) and amended later by the Commission Regulation (EEC) No 761/93 of March 24th, 1993 (OJ No L 83 of 03.04.1993) and No 29/2002 of December 19th 2001 (OJ No L 6 of 10.01.2002). The Regulation (EC) No 1893/2006 of the European Parliament and of the Council, of 20 December 2006, established statistical classification of economic activities NACE Revision 2 and amended Council Regulation No 3037/90.
PKD-2007 is fully methodologically, conceptually, in the scope and coding system (up to fourth digit) coherent and comparable with the classification NACE Revision 2.
PKD is the classification which hierarchically systematized division of the kinds of social-economic activities that are carried out by units (economic subjects).
PKD is the basis of economic and social classifications system. The other classifications refer to PKD, especially the Polish Classification of Goods and Services. PKD defines symbols, names and the range of respective classification groupings at five different levels, i.e. sections, divisions, groups, classes and the last – subclasses – which includes activities of the national interest. The classification is used, among other things, for:
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classification of economic subjects for the needs of REGON - the official register of national economy subjects, according to their activity,
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presentation of national economy structure from the point of view of the social work division,
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compilation of dynamic series for the needs of economic analysis of the economic development,
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elaboration of national economy balances, including integrated national accounts,
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making international comparisons,
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compilation of statistical information, respectively comparable with other countries.
The kinds of activities are defined as prevailing, subordinate, auxiliary.
The Polish Classification of Activities PKD-2007 was established by the Regulation of the Council of Ministers of December 24th, 2007 (JL No 251, item 1885). It has substituted for the classification being in force established by the Regulation of the Council of Ministers of January 20th, 2004 (JL No 33, item 289).
STATISTICAL CLASSIFICATION OF ECONOMIC ACTIVITES IN THE EUROPEAN COMMUNITY
Polish Classification of Activities (PKD 2007)
On the 27th of December 2017 the text of the Regulation of the Council of Ministers of the 12th of December 2017 amending the Regulation on the Polish Classification of Activities (PKD) (Journal of Laws, item 2440) was published. The regulation enters into force on the 30th of December 2017. The changes apply only to section P “Education”.
Standardised file of PKD 2007 containing changes introduced by the Regulation of the Council of Ministers of the 12th of December 2017.
The text of the Regulation of the Council of Ministers of the 24th of June 2020 amending the Regulation on the Polish Classification of Activities (PKD) (Journal of Laws, item 1249) was published on the 16th of July 2020. The regulation shall come into force on the 1st of August 2020. The amendments concern the breakdown of the PKD 93.29 class into two subclasses PKD 93.29.A and 93.29.B.
Standardised file of PKD 2007 containing changes introduced by the Regulations of the Council of Ministers of the 12th of December 2017 and 24th of June 2020.
Polish Classification of Goods and Services (PKWiU 2008)
The structure of the classification is based on the Statistical Classification of Economic Activities in the European Community (NACE), the Classification of Products by Activity (CPA) and the PRODCOM List (PRODCOM).
Concerning goods the Combined Nomenclature (CN) determines material scope of the PKWiU groupings.
PKWiU has been created mainly for statistical needs and for source record-keeping and it is the base for:
- compiling derivative nomenclatures of goods and services being the lists of goods' or services' groupings chosen from PKWiU and for reporting of production, sales, commodity turnover, reserves, transportation and similar,
- arranging the source record-keepings of economic subjects in the form of material indexes, commodities indexes and similar record-keeping tools.
PKWiU is 7-digits classification. Groupings at the level of 7th digit were created solely for the national needs to enable:
- further disaggregation of statistical data collected from economic subjects, which are designed for the national statistical needs;
- improvement and standardization of the source record-keepings of the economic subjects.
The Polish Classification of Goods and Services in the international system of statistical classifications
The economic classifications are in statistics the main instrument for collection, elaboration as well as for presenting statistical data.
PKWiU in the international system of statistical classifications:
PKWiU is integrally connected with the international economic classifications. It is harmonized and has conceptual, scope and coding correspondence with them.
How Polish Classification of Goods and Services is built?
The Polish Classification of Good and Services is the classification of the national and imported products being in the Polish economic circulation.
Products means goods and services. Goods means raw materials, semi-finished products, final goods, assemblies and parts – if they are in circulation.
The concept of services includes:
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every activities provided for economic units, which are carrying out manufacturing activities but not creating directly new material goods - services for manufacturing,
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every activities provided for the national economic units and for the population, designed for the individual, collective and national society consumption.
The Polish Classification of Good and Services groups products divided into ten levels.
The structure of PKWiU is as follow:
| The symbol of grouping | The name of grouping | The scope given by classification |
|---|---|---|
| A | section | |
| XX | division | |
| XX.X | group | |
| XX.XX | class | PKD 2007 (NACE Rev.2) |
| XX.XX.X | category | |
| XX.XX.XX | subcategory | CPA 2008 – 6 digits |
| XX.XX.XX.X | heading | PKWiU 2008 – 7 digits |
The last level of the structure (7-digits groupings) were created exclusively for the national statistical needs. The Polish Classification of Goods and Services (PKWiU) was established by the Regulation of the Council of Ministers of October 29, 2008 (JL No 207, item 1293). This Regulation shall become effective on 1 January 2009 for the purposes of:
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imposing the goods and services tax,
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imposing the corporate and persons’ income tax or the flat rate income tax in the form of lump sum from recorded income and tax card.
In case of difficulty in establishing the proper grouping the interested unit may apply in writing for assistance in classifying a kind of activity, good or service, fixed asset, type of construction and for issuing an information, to the Centre of Standard in Classifications of the Statistical Office in Łódź, ul. Suwalska 29, 93-176 Łódź.
Polish Classification of Goods and Services (PKWiU 2008)
Polish Classification of Goods and Services (PKWiU 2015)
The Polish Classification of Goods and Services (PKWiU 2015) introduced by way of the Regulation of the Council of Ministers of 4 September 2015 (JL of 2015, item 1676), shall be used in statistics, registration, documentation and accounting, and also in official registers and public administration information systems from 1 January 2016.
According to the introductory regulation, the Polish Classification of Goods and Services (PKWiU) introduced by way of the Regulation of the Council of Ministers of 29 October 2008 (JL No. 207, item 1293, as amended), shall be used concurrently in statistics, registration, documentation and accounting, and also in official registers and public administration information systems until 31 January 2016 for the purposes of:
- imposing the goods and services tax,
- imposing the corporate and persons’ income tax or the flat rate income tax in the form of lump sum from recorded income and tax card
- until 31 December 2017 the Polish Classification of Goods and Services (PKWiU) introduced by the Regulation of the Council of Ministers of 29 October 2008 on the Polish Classification of Goods and Services (PKWiU) shall be used.
The Polish Classification of Goods and Services (PKWiU 2015) was compiled for statistical needs, and it may also constitute the basis of lists of groupings, specific goods and services used in making economic decisions, as well as the organization of source registers of economic subjects in the form of material indexes, commodities indexes and similar registration tools.
The Polish Classification of Goods and Services is a seven- level classification of products (i.e. goods and services of domestic origin and imported). The structure of the classification is based on the Statistical Classification of Activities in the EU –NACE Rev.2 and the Classification of Products by Activitity (CPA Rev.2.1). For the first four levels of the PKWiU 2015 the origin of products, defined by the PKD 2007 (NACE Rev.2), was (similarly to the CPA Rev.2.1) adopted as a criterion for their division. At the 5 and 6-digit levels (“categories” and “subcategories”) in the PKWiU 2015 a division of products was adopted, defined at the same levels as in the European classification of products according to activity (CPA) from which 5 and 6-digit symbols and their names were also assumed. Groupings of the level of 7 digits were solely created for national needs. The material scope of most groupings including goods is defined by the material scope of relevant items of the Combined Nomenclature (CN).
Polish Classification of Goods and Services (PKWiU 2015)
Classification of Fixed Assets (KŚT 2010)
In KST as a basic unit of recording is taken the single element of a fixed property meeting the given functions in manufacturing goods and in provision of services. In the record-keeping only in a few cases is allowed to assume as a single structure so-called collective structure, which may be, for example, a set of pipes or street lamps of one kind used in a plant's area, in a street, in a housing estate, or computer's sets etc.
The Classification of Fixed Assets is used in the statistical reporting and in accounting recording of the fixed assets.
The Classification of Fixed Assets (KST) was established by the Regulation of the Council of Ministers of December 10th, 2010 (JL No 242, item 1622).
The Classification of Fixed Assets (KST) replaced the Classification of the Fixed Assets (KST) established by the Regulation of the Council of Ministers of December 30th, 1999 (JL No 112, item 1317) amended by the Regulation of the Council of Ministers of February 12th, 2002 (JL No 18, item 169) and of November 16th, 2004 (JL No 260, item 2589).
Classification of Fixed Assets (KŚT 2010)
Classification of Fixed Assets (KŚT 2016)
The Classification of Fixed Assets (KŚT 2016) was introduced as of 1 January 2017 by the Regulation of the Council of Ministers of 3 October 2016 (JL item 1864).
In the period from 1 January 2017 to 31 December 2017 KŚT was used simultaneously with the Classification of Fixed Assets (KŚT 2010), introduced by the Regulation of the Council of Ministers of 10 December 2010. (JL item 1622).
The Classification of Fixed Assets (KŚT 2010) was used until 31 December 2017 in the following matters:
- tax matters referred to in the Personal Income Tax Act of 26 July 1991 (JL of 2012, item 361, as amended) and Corporate Income Tax Act of 15 February 1992 (JL of 2014, item 851, as amended);
- matters of records and reports provided for by the Act of 29 September 1994 on Accounting (JL of 2016, item 1047);
- matters concerning the transmission of data used for statistical purposes, as provided for in the Act of 29 June 1995 on Public Statistics.
However, in other cases, two versions of the Classification of Fixed Assets were used simultaneously (KŚT 2010 and KŚT 2016).
Classification of Fixed Assets (KŚT 2016)
Polish Classification of Types of Constructions (PKOB)
The Polish Classification of Types of Constructions (PKOB) is a systematized list of construction objects which are the final products of construction activity. It was compiled based on the European Classification of Types of Construction (CC), which is in accordance with the UN recommendations.
PKOB has four levels structure i.e. sections, divisions, groups and classes. The coding system, the descriptions of groupings and the explanatory notes defining the scope of classes are taken from the CC classification.
PKOB is designed for the needs of construction activity statistics, for making up construction reports, lists of buildings and flats, price statistics of construction objects and for national accounts. Moreover, the classification is used to classify construction objects. It may be used when an object changes its application, in the course of renovation, demolition and modernization of a construction object.
The Polish Classification of Types of Constructions (PKOB) was established by the Regulation of the Council of Ministers of December 30th, 1999 (JL No 112, item 1316). It was amended by the Regulation of the Council of Ministers of February 12th, 2002 (JL No 18, item 170).
The Polish Classification of Types of Constructions (PKOB) replaced the Classification of Types of Constructions, issued by the CSO President’s Order of October 25th, 1989.
Polish Classification of Type of Construction (PKOB)