Services rendered to business entities engaged in manufacturing activity, i.e. production services that directly do not directly create new goods and any activities provided to entities of the national economy and to the population intended for individual, collective and society-wide consumption.

• 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)