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Polish Classification of Products and Services (PKWiU)

The Polish Classification of Goods and Services is the first Polish classification of products i.e. including as well services as goods.
The structure of the classification is based on the Statistical Classification of Economic Activities in the European Community (NACE), the Classification of Products by Activity (CPA) and the PRODCOM List (PRODCOM).
Concerning goods the Combined Nomenclature (CN) determines material scope of the PKWiU groupings.
PKWiU has been created mainly for statistical needs and for source record-keeping and it is the base for:
  • compiling derivative nomenclatures of goods and services being the lists of goods' or services' groupings chosen from PKWiU and for reporting of production, sales, commodity turnover, reserves, transportation and similar,
  • arranging the source record-keepings of economic subjects in the form of material indexes, commodities indexes and similar record-keeping tools.

PKWiU is 7-digits classification. Groupings at the level of 7th digit were created solely for the national needs to enable:

  • further disaggregation of statistical data collected from economic subjects, which are designed for the national statistical needs;
  • improvement and standardization of the source record-keepings of the economic subjects.

The Polish Classification of Goods and Services in the international system of statistical classifications

The economic classifications are in statistics the main instrument for collection, elaboration as well as for presenting statistical data. 

PKWiU in the international system of statistical classifications: 

    PKWiU is integrally connected with the international economic classifications. It is harmonized and has conceptual, scope and coding correspondence with them.

How Polish Classification of Goods and Services is built?

The Polish Classification of Good and Services is the classification of the national and imported products being in the Polish economic circulation.

Products means goods and services. Goods means raw materials, semi-finished products, final goods, assemblies and parts – if they are in circulation.

The concept of services includes: 

  • every activities provided for economic units, which carrying out manufacturing activities but not creating directly new material goods - services for manufacturing,
  • every activities provided for the national economic units and for the population, designed for the individual, collective and national society consumption.

The Polish Classification of Good and Services groups products divided into ten levels.  

The structure of PKWiU is as follow:



 The symbol of grouping  The name of grouping  The scope given by classification
 A  section  
 XX  division  
 XX.X  group  
 XX.XX  class  PKD 2007 (NACE Rev.2)
 XX.XX.X  category  
 XX.XX.XX  subcategory  CPA  2008 – 6 digits
 XX.XX.XX.X  heading  PKWiU 2008 – 7 digits


The last level of the structure (7-digits groupings) were created exclusively for the national statistical needs. The Polish Classification of Goods and Services (PKWiU) was established by the Regulation of the Council of Ministers of October 29, 2008 (JL No 207, item 1293).  This Regulation shall become effective on 1 January 2009 for the purposes of:

  • imposing the goods and services tax,
  • imposing the corporate and persons’ income tax or the flat rate income tax in the form of lump sum from recorded income and tax card.

In case of difficulty in establishing the proper grouping the interested unit may apply in writing for assistance in classifying a kind of activity, good or service, fixed asset, type of construction and for issuing an information, to the Centre of Standard in Classifications of the Statistical Office in Łódź, ul. Suwalska 29, 93-176 Łódź.

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