How to prepare an activity description for a PKD enquiry to GUS

An enquiry requesting a code under the Polish Classification of Activities (PKD) must include a detailed description of one activity carried out. If you provide a composite service within that activity, you must also identify the activity or service that gives it its essential character. These requirements are set out in the GUS form.

This guide covers only preparation of the description for a PKD enquiry. It is not a guide to registering or updating CEIDG, a guide to describing a service for PKWiU, or a proposal for a specific code.

Describe one activity carried out

Start with the one activity that is the subject of the enquiry. The form requires a detailed description of that activity—not a description combining several activities in one enquiry.

Optional organizational recommendation: before writing the text, you can prepare a working list of the tasks you actually perform. This is not an additional requirement of the form. You can use these questions to organize your notes:

• Which single activity that I carry out do I want to describe?
• What tasks do I actually perform within that activity?
• How can I describe those tasks specifically, rather than relying on a general description of the activity?

The list is intended to help you prepare the description, not to replace the required detailed description of the activity.

If you provide a composite service

If you provide a composite service within the activity you carry out, the form requires you to identify the activity or service that gives it its essential character. Keep both elements: a detailed description of one activity and identification of the essential activity or service when that condition applies.

As an optional drafting aid, you can add this sentence to your working notes: “The activity or service that gives this composite service its essential character is…”. Complete it according to how you actually carry out the activity. This is an organizational suggestion, not an official template or a guarantee of the enquiry's outcome.

One classification and one subject per form

The electronic form requires you to indicate one classification and describe only one subject: an activity, service, product, fixed asset or construction structure. For a PKD enquiry, this means a detailed description of one activity carried out.

If there are multiple enquiries, they must be submitted on separate forms. This rule applies to applications sent:

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

Do not combine multiple enquiries in one form.

Do not transfer PKWiU instructions to a PKD enquiry

The form describes the requirements for PKD and PKWiU separately. For PKD, it requires a detailed description of one activity carried out. For an enquiry about a service under PKWiU, it specifies a description of what the service consists of and covers, who commissions it, under what contract it is provided, and who owns the input material (raw material).

This guide focuses on the PKD section, not on preparing a service description for PKWiU. It also does not determine the predominant activity code, address a transition between PKD versions, or determine a tax rate.

A quick check of your prepared description

Before using the description, check:

• Are you describing one activity carried out in detail?
• If you provide a composite service within that activity, have you identified the activity or service that gives it its essential character?
• Does the form concern one classification and one subject?
• If you are preparing multiple enquiries, does each have a separate form, regardless of which submission method listed above you use?

You can find the description requirements in the official GUS form. A working list of tasks remains an optional organizational aid only.