The type of legal existence assumed by national economy entities resulting from legal regulations defining the legal status and functioning rules of entities. In the REGON register, the legal form is defined explicitly by providing the primary and specific legal form.

The basic legal form defines whether the entity is:

a) legal person (code 1),

b) organisational entity without legal personality (code 2),

c) natural persons conducting economic activity (code 9).

The specific legal form is used in order to determine whether the entity is classified to one of the following groups:

1. civil law partnership conducting activity on the basis of the contract concluded pursuant to the civil code (code 019),
companies provided for in the provisions of acts other than the code of commercial companies and the civil code or legal forms, to which regulations on companies apply (code 023),
2. higher education institutions (code 044),
3. funds (code 049),
4. Catholic Church (code 050),
5. other churches and religious associations (code 051),
6. European Group for Territorial Cooperation (053),
7. associations not entered to the legal register of companies (KRS) (code 055),
8. social organizations not mentioned separately, not entered to the legal register of companies (KRS) (code 060),
9. political parties (070),
10. economic local and professional governments not entered to the legal register of companies (KRS) (code 076),
11. foreign offices (code 080),
12. condominiums (code 085),
13. natural persons conducting a economic activity (code 099),
14. european economic interest groupings (code 114),
15. joint stock companies (code 116),
16. limited liability companies (code 117),
17. unlimited partnerships (code 118),
18. professional partnerships (code 115),
19. limited partnerships (code 120),
20. joint stock-limited partnerships (code 121),
21. european companies (code 122),
22. state owned enterprises (code 124),
23. mutual insurance societies (code 126),
24. budgetary economy institutions (code 132),
25. individual farmers' trade unions (code 133),
26. mutual reinsurance societies (code 134),
27. main branches of foreign reinsurance companies (code 135),
28. main branches of foreign insurance branches (code 136),
29. national inter-industry associations (code 137),
30. national inter-industry compounds (code 138),
31. cooperatives (code 140),
32. european cooperatives (code 142),
33. farmers' unions, machinery rings and agricultural organizations (code 143),
34. trades of agricultural compound organizations (code 145),
35. independent public health care institutions (code 146),
36. craftsmen's guilds (code 147),
37. foundations (code 148),
38. craftsmen's chambers (code 152),
39. Polish Craft Association (code 154),
40. associations (code 155),
41. association unions (code 156),
42. physical culture associations (code 157),
43. sports associations (code 158),
44. Polish sports associations (code 159),
45. other social or professional organizations (code 160),
46. sanitary transport columns (code 161),
47. physical culture associations of national range (code 162),
48. trade and services association (code 163),
49. transport associations (code 164),
50. research institutes (code 165),
51. research-development units (code 141),
52. national representations of trade and services organizations (code 166),
53. national representations of transport organizations (code 167),
54. other business entities organizations (code 168),
55. commercial chambers (code 169),
56. foreign companies (code 171),
57. trade unions (code 172),
58. employers' associations (code 174),
59. federations/confederations of employers' associations (code 175),
60. machinery rings (code 177),
61. agricultural association trade (code 178),
62. branches of foreign entrepreneurs (code 179),
63. credit unions (code 180),
64. garden associations (code 181),
65. garden association unions (code 182),
66. local offices associations that have a legal personality (code 183),
67. trade unions organizational units that have a legal personality (code 184),
68. public nursery schools (code 381),
69. non-public nursery schools (code 382),
70. public primary schools (code 383),
71. public lower secondary schools (code 384),
72. public post-primary schools (code 385),
73. public upper secondary schools code (386),
74. public schools artistic public art schools (code 387),
75. non-public nursery schools non-public primary schools (code 388),
76. non-public primary schools non-public lower secondary schools (code 389),
77. non-public post-primary schools (code 390),
78. non-public upper secondary schools (code 391),
79. non-public artistic schools non-public art schools (code 392),
80. public institutions of the educational system (code 393),
81. non-public institution of the educational system (394),
82. other public organizational units of the educational system (code 395),
83. other non-public organizational units of the educational system (code 396),
84. public groups of schools and institutions of the educational system (code 397),
85. non-public groups of schools and institutions of the educational system (code 398),
86. government authorities, government administration (code 401),
87. state control and law enforcement authorities (code 402),
88. self-government communities (code 403),
89. courts and tribunals (code 406),
90. State Treasury (code 409),
91. state organisational units (code 428),
92. commune self- government organisational units (code 429),
93. district self- government organisational units (code 430),
94. voivodeship self- government organisational units (code 431),
other national or local government legal persons as defined by Article 9 item 14 of the Act of 27 August 2009 on public finance (Journal of Laws of 2013 item 885, as amended3)) (code 439),
95. without specific legal form form (999).

• 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.)