CENTRE OF STANDARD IN CLASSIFICATIONS

PROCEDURES OF ISSUING INFORMATION AND LAW BASIS

Centre of Standard in Classifications of the Statistical Office in Łódź, ul. Suwalska 29, 93-176 Łódź,
phone (+48) 42 683 91 20, (+48) 42 6839 92 70, fax (+48) 42 683 90 10

e-mail:sekretariatusldz@stat.gov.pl

Centre is obliged to perform statewide tasks in the scope of:

issuing information in the scope of major classification standards on request of interested entities nationwide located,

requesting for issuing interpretation of classification standards in the form of announcement of the president of CSO, as well as requesting for changes and updating of major classifications and nomenclatures,

projects of major classification standards.

Scope of information of classifications; legal basis

Centre of Standard in Classifications issues information on the basis of binding classification standards settled on the basis of art. 40, item 1 of the law on public statistics, dated 29th June 1995 (Journal of Laws No. 88, item 439 with later amendments) in the scope of:

POLISH CLASSIFICATION OF ACTIVITIES (PKD) came into force with the Ministers Council Regulation, dated 20th January 2004 (Journal of Laws No. 33, item 289).

POLISH CLASSIFICATION OF PRODUCTS AND SERVICES (PKWiU) came into force with the Ministers Council Regulation, dated 6th April 2004 (Journal of Laws No. 89, item 844). As regards income tax, binding classification (PKWiU) came into force with the Ministers Council Regulation, dated 18th March 1997 (Journal of Laws No. 42, item 264 with later amendments).

POLISH COMBINED NOMENCLATURE (CN) came into force with the Ministers Council Regulation, dated 27th April 2004 (Journal of Laws No. 89, item 979).

CLASSIFICATION OF FIXED ASSETS (KŚT) came into force with the Ministers Council Regulation, dated 30th December 1999 (Journal of Laws No. 112, item 1317 with later amendments).

POLISH CLASSIFICATION OF TYPES OF CONSTRUCTIONS (PKOB) came into force with the Ministers Council Regulation, dated 30th December 1999 (Journal of Laws No. 112, item 1316 with later amendments).

Procedure of issuing information:

-as rule, an interested entity solely classifies its activity, products (goods and services), fixed assets, type of constructions in accordance with the rules determined in classifications and nomenclatures, introduced by the Minister Council Regulation,

-in case of difficulties with assigning an appropriate classification group, concerned entity may apply in writing, to the Centre of Standard in Classifications for assistance in classifying a kind of activity, good or service, fixed asset, type of construction and for issuing an information.

As a rule, requests shall be sent by post at the Center's address.

Issued information is not an administrative decision and has not the binding character in accordance with the legal standards of the European Union.

Information is not disseminated by telephone.

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