The performed business is encoded according to the Polish Business Activity Classification (PKD) at the level of the department, group, class or subclass, and type of the vast operations at the subclass level.

1 Determination of the activity for all business entities is done by assigning the appropriate code to the Polish Classification of Activities (PKD). 2 In the case of branches of foreign entrepreneurs, main branches of foreign insurance undertakings, and main branches of foreign reinsurance undertakings, determine the subject of activities of the branch and the subject of the principal kind of activity. 3 Performed activities of an entity is entered in the relevant registers. 4 Polish Classification of Activities (PKD) is used in statistics, records, documentation and accounting, as well as in the official registers and information systems of public administration.

• Regulation of the Council of Ministers of 18 December 2024 on the Polish Classification of Activities (PKD)
  Place of publication: (Dz. U. poz. 1936)
• Regulation of the Council of Ministers of 30 November 2015 on the Mode and Methodology of Running and Updating the National Official Business Register and Templates for Applications, Surveys and Certificates
  Place of publication: (Dz. U. poz. 2009, z późn. zm.)
• Act of 20 August 1997 on the National Court Register
  Place of publication: (Dz. U. z 2024 r. poz. 979)