Any activities of economic entities that contribute to production process of other economic entities, and that do not directly create any new material goods.

Production services in particular are:

- repair, overhaul and maintenance activities, provided to third parties, except for warranty repairs performed by the manufacturer's own means;

- services provided to manufacturers on a contract or fee basis: carrying out particular operations on material provided by the principal, such as: casting, metal forming, machining, coating

The concept of service does not include activities linked to the production of the product (including semi-finished products, components, parts, machining of parts) of the company's own materials, on order from other units of the national economy for production purposes or for resale, and generally does not cover the manufacture of products for orders of individual consumers of the contractor's own materials.

• Regulation of the Council of Ministers of 4 September 2015 on the Polish Classification of Goods and Services (PKWiU)
  Place of publication: Dz.U. 2015 poz. 1676