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 companies and the main branches of foreign insurance companies determine the subject of the activities of the branch. 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 24 December 2007 on the Polish Classification of Activities (PKD)
  Place of publication: Dz.U. 2007 nr 251 poz. 1885
• Act of 2 July 2004 on Freedom of Economic Activity
  Place of publication: (Dz.U. 2017 poz. 2168)
• Act of 20 August 1997 on the National Court Register
  Place of publication: (Dz. U. z 2016 r. poz. 687, z późn. zm.)