PKD Codes in Online Creator Business – A Practical Guide

What Is PKD?

The Polish Classification of Business Activities (PKD) is an official catalog of all types of business activities, with assigned unique codes. In other words, PKD is like a "language" used by government offices to define what your company does. Each PKD code corresponds to a specific type of activity – from retail sales, through educational services, to creative activity.

For an entrepreneur, this means that when registering a business (entry in CEIDG), you must select at least one PKD code that describes the planned activity. This code will then appear in official registers (CEIDG, REGON) and serve institutions (e.g., tax offices, ZUS, banks) for quick identification of your company's profile. The PKD structure is hierarchical (sections, divisions, groups, classes, subclasses), but a beginning entrepreneur does not need to know the details – it is enough to find the appropriate subclass of activity and provide its code. For example, PKD 47.91.Z means "Retail sale via mail order houses or via the Internet", and PKD 73.11.Z is "Activities of advertising agencies".

In practice, PKD comes down to formally defining what your company will do. Although the codes themselves are mainly statistical in nature, their selection is a mandatory step when registering a business and cannot be skipped.

Why Is PKD Code Selection Important for Online Business?

Choosing the right PKD code is not just an official formality – it has a real impact on running a business, including online ones. A well-chosen PKD code ensures that your business profile is transparent to authorities and compliant with regulations. Here are several reasons why you should pay attention to PKD selection:

- Tax and legal obligations: Some types of activity come with additional requirements. For example, certain PKD codes may obligate you to register as a VAT payer, use a fiscal cash register, or apply specific forms of taxation. If you choose a code adequate for online sales, the tax office will more easily assess whether you meet the proper obligations.
- Matching the form of taxation: The type of activity can influence the flat tax rate or the ability to use exemptions. For instance, online course creators using PKD for educational services may be eligible for VAT exemptions for education.
- Professionalism and trust: For business partners or banks, your PKD code signals what you do. An appropriate code looks credible and consistent with the business profile.
- Avoiding formal misunderstandings: A poorly chosen code can create complications. A well-chosen code provides formal protection – it is like "insurance" for your business.

In summary, for online business, PKD selection is just as important as for a traditional company. The internet nature of the business does not exempt you from requirements.

How to Choose the Right PKD Code? Examples for Online Business

When selecting a PKD code, it is worth following the principle of adequacy – the code should accurately reflect what you do or plan to do. When creating a sole proprietorship, you must choose one main PKD code (the one with the highest revenue) and can add any number of additional codes for other activities. Below we discuss popular forms of online business and their corresponding example PKD codes.

Selling E-books and Digital Products

If you plan to sell your own e-books, courses in PDF/video format, or other digital products, the primary area is internet commerce. The most commonly chosen code here is PKD 47.91.Z – Retail sale via mail order houses or via the Internet. If you create e-books or online courses as an author, it is also worth considering codes related to publishing activity. For example, PKD 58.11.Z – Book publishing.

Running Online Courses and Webinars

Activity involving online teaching, conducting webinars, workshops, or training via the Internet falls within the non-formal education sector. The most appropriate code is typically PKD 85.59.B – Other non-school forms of education, not elsewhere classified. Additionally, consider PKD 85.60.Z – Educational support activities.

Creating Social Media Content

Creating content in social media often relates to advertising and marketing, so an appropriate code is PKD 73.11.Z – Activities of advertising agencies. If your creativity focuses on video materials, add code PKD 59.11.Z – Motion picture, video and television programme production activities. Additionally, if you run your own blog or website with content, PKD 63.12.Z – Web portal activities is useful.

Influencer Activity

An influencer typically combines various forms of earning. The basic code is PKD 73.11.Z – Activities of advertising agencies. Additionally, consider PKD 73.12.Z – Media representation services for sponsored posts and affiliate links. If influencer activity includes running video channels, code 59.11.Z is again useful.

Graphic Design and Copywriting Services

- Graphic services: The most fitting code is PKD 74.10.Z – Specialised design activities. Additionally, PKD 74.20.Z – Photographic activities and 73.11.Z.
- Copywriting services: The recommended code is PKD 90.11.Z – Literary and musical composition activities. Additionally, 73.11.Z for advertising texts.

Online Consulting (Coaching, Mentoring)

- For life coaching, personal mentoring, developmental consulting: PKD 85.59.B – Other non-school forms of education.
- For strictly business consulting: PKD 70.22.Z – Other business management consultancy activities.

Type of Online Activity	Example PKD Codes (subclass description)
Selling e-books and digital products	– 47.91.Z – Retail sale via mail order houses or via the Internet – 58.11.Z – Book publishing (including self-published e-books)
Online courses and webinars	– 85.59.B – Non-school forms of education, not elsewhere classified – 85.60.Z – Educational support activities
Creating social media content	– 73.11.Z – Activities of advertising agencies – 59.11.Z – Motion picture, video production activities – 63.12.Z – Web portal activities
Influencer activity	– 73.11.Z – Activities of advertising agencies – 73.12.Z – Media representation services (sponsored content, affiliates) – 59.11.Z – Motion picture, video production activities
Graphic services	– 74.10.Z – Specialised design activities – 73.11.Z – Activities of advertising agencies – 74.20.Z – Photographic activities
Copywriting services	– 90.11.Z – Literary and musical composition activities – 73.11.Z – Activities of advertising agencies
Online consulting (coaching, mentoring)	– 85.59.B – Non-school forms of education (coaching, developmental mentoring) – 70.22.Z – Other business management consultancy activities

Note: The table above contains example PKD codes. In many cases, one entrepreneur combines several types of activity, so they may need several codes simultaneously.

Can You Have Multiple PKD Codes?

Yes. A sole proprietor can use multiple PKD codes simultaneously. At registration, you must indicate one main code (the one with the largest share of revenue) and additional secondary codes. There is no strict limit on the number of codes. In practice, sole proprietorships often list 5-10 codes covering everything they will potentially do.

Remember, however, that it is not worth listing completely random codes "just in case". Codes should correspond to what you actually plan to do.

PKD in Unregistered Activity

Unregistered activity (small-scale activity without registration in CEIDG) operates under slightly different rules – the good news is that you do not need to select a PKD code for such activity. Since you do not formally establish a company, you do not submit a CEIDG application, so you do not provide any PKD codes.

How to Change or Add PKD to an Existing Sole Proprietorship?

Polish law provides for this flexibility and imposes an obligation to update PKD codes when a change occurs:

- You can update PKD codes at any time during business operations. Adding a new PKD code is free and simple.
- When to report a change? Regulations require reporting a new code within 7 days of starting new activity.
- How to report a change? Simply submit a change to the CEIDG entry. The change is free and does not require a visit to the office.

Consequences of Incorrect PKD Code Selection

- Administrative penalties: If you conduct activity not reported in PKD, theoretically a fine may be imposed.
- Problems with tax settlements: An incorrect PKD code can lead to misclassification of your revenue.
- Risk with grants and tenders: Many grant programs set a condition of appropriate PKD.

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Summary: PKD codes may sound complicated, but they exist to simplify business classification. For an online creator establishing a sole proprietorship, PKD selection is an important step. Remember that PKD is not a constraint but a tool – you can have several codes and change them as your business develops. The most important thing is to be in agreement with reality and keep your entry up to date.