Requesting a KŚT code: how to prepare a fixed asset description

This guide covers preparing a description for an enquiry about a KŚT code to the Classification and Nomenclature Centre of the Statistical Office in Łódź. It is not a guide to record-keeping or depreciation. It does not assign a specific code or determine whether an item qualifies as a fixed asset.

What you must describe

According to the instructions for requesting a classification interpretation, an enquiry requesting a code under KŚT must describe in detail the type, construction and intended use of one fixed asset that is the subject of classification.

When drafting the description, we suggest three clearly labelled parts:

• Type: what the enquiry concerns.
• Construction: how it is constructed.
• Intended use: what it is used for.

This division of the text is an organizational recommendation. The requirement stated in the instructions is to describe all three elements in detail, not to use particular headings.

One classification and one item

The OKN electronic form must be completed by selecting one classification and describing only one item. For a KŚT enquiry, this means describing one fixed asset.

If you are preparing multiple enquiries, you must submit them on separate forms. The instructions apply this rule to requests submitted:

• by email;
• through the electronic form;
• in traditional form.

Do not combine descriptions of several fixed assets in one KŚT enquiry form. This rule is based on the OKN instructions.

Optional preparation checklist

Before writing the description, you can gather the following information. This is solely an organizational aid, not an additional official requirement or a list of mandatory attachments:

• the name and your own explanation of the type of item being described;
• information about its construction, main components and their functions;
• a description of its application and the activities for which it is intended;
• questions about its construction or application that you want to clarify before completing the description.

Finally, we suggest checking whether the text concerns one item and describes its type, construction and intended use in detail.

Classification searches as a supporting step

The Classification and Nomenclature Centre website provides information about the GUS classification search tool, which allows users to search classification groupings themselves, including those for fixed assets under KŚT. You can treat such a search as an optional supporting activity; we do not present it as a condition for submitting an enquiry.

Limits of this guide

This guide is limited to preparing a classification description. We do not determine the initial value, depreciation rate or depreciation method, decide whether VAT is deductible, or discuss fees or response times. This guide does not guarantee any tax consequences.