Services rendered and goods sold in Poland are classified into specific groups for statistical, tax, and public administration purposes. How are these codes applied for tax purposes? This article briefly explains this.

The Polish Classification of Goods and Services (Polska Klasyfikacja Wyrobów i Usług, PKWiU) covers both services and goods of domestic and imported origin and is based on European and international product classifications by activity.

What is the purpose of the PKWiU classification of products (goods and services)?

Its main purpose is to classify products (goods and services) produced by entities operating in the national economy to compile specific lists of goods and services used in economic decision-making, government accounting, and the development of commodity indices.

What is a product (service) classification?

An example of how to create a product or service classification tree within the PKWiU classification is provided below.

Symbol i nazwa

SEKCJA A PRODUKTY ROLNICTWA, LEŚNICTWA I RYBACTWA

01 Produkty rolnictwa i łowiectwa oraz usługi wspomagające

01.1 Rośliny inne niż wieloletnie

01.11 Zboża inne niż ryż, rośliny strączkowe i nasiona oleiste

01.11.1 Pszenica

01.11.11 Pszenica durum

Where can I find information about the code for my product, good, or service?

The Main Statistical Office portal provides a classification of goods and services searchable by specific code or name.

For which taxes does the PKWiU classification apply?

PKWiU is used for tax purposes for the following taxes:

• Value Added Tax,
• Corporate Income Tax,
• Personal Income Tax,
• Fixed-Rate Corporate Income Tax (LRT) in the form of a one-time payment from registered income and a tax card.

Companies are required to independently determine their PKWiU number for tax purposes. Correctly determining the number is important for applying the appropriate VAT rate, the need to install a cash register, and the use of certain settlement and payment procedures. For example, VAT legislation uses PKWiU codes, among other things, to apply reduced VAT rates (8%, 5%) or exemptions.

When does the new PKWiU classification come into effect?

The PKWiU classification is updated following updates to the types of services and goods, as well as to align with the corresponding European and international classifications. Since January 2026, the new classification of goods and services, PKWiU 2025, has been in effect in Poland. For VAT purposes, the PKWiU 2025 classification will apply from 2028, and for income taxes from 2029.

The PKWiU classification is linked to the types of activities of a company or entrepreneur (PKD), information about which is provided in our article.