Business Activity Codes for Vending – How to Register a Vending Business in Poland

What PKD codes are, how to find the right one yourself in the official Statistics Poland search tool, and what else to check before registering a vending business in Poland.

One of the first formal steps in starting a business in Poland is stating what the business will do. This is done with codes from the Polish Classification of Activities, known by its Polish abbreviation PKD. People planning a vending machine business often search online for a single "right" code. This article does not give a ready-made code. It explains what PKD is, where to find official information, and which topics are worth discussing with an accountant before registering.

What PKD is and why you choose a code

The Polish Classification of Activities is an official, hierarchical breakdown of types of business activity, maintained by Statistics Poland (GUS). PKD codes are given when registering a business and when changing its scope, and in practice they also come up elsewhere, for example in funding applications. The Public Employment Services portal states that an application for labor office funding to start a business includes the code of the planned activity under PKD at subclass level.

A business can list more than one code. One marks the main (predominant) activity, and the others describe additional activities. That is why it is worth thinking not only about selling from machines but also about whether the business plans, for example, to service equipment, rent out machines, or sell products through other channels.

The new and earlier PKD classifications – what to watch for

Two versions of the classification are currently in use: PKD 2025 and the earlier PKD 2007. According to the Statistics Poland document "Klucze przejścia (powiązań) PKD 2007 – PKD 2025" (PKD 2007 to PKD 2025 correspondence tables, in Polish), PKD 2007 may now be used only for a transition period and only for activities coded under it earlier. When the transition period ends, codes that a business has not updated itself will be reclassified automatically in the registers using the Statistics Poland correspondence table. Some codes have changed symbols, been split, or been merged with others. In practice, a code found in an older guide may not match the current classification.

New businesses and any change to a register entry now use PKD 2025. If you rely on an older description with a PKD 2007 code, compare it with the correspondence table published by Statistics Poland. If your business still has PKD 2007 codes, it is worth updating them yourself before the transition period ends, because an automatically assigned code may not match what the business actually does.

How to find the right code in the official search tool

Statistics Poland provides a PKD 2025 classification search tool (in Polish). You can search by keyword and browse the levels of the classification: sections, divisions, groups, classes, and subclasses.

• Start from what you will actually sell rather than from the name of the industry. PKD 2025 has no separate category for vending machines: retail is classified by the type of goods, regardless of whether they reach the customer through a shop, online, or a machine.
• Read the notes for each subclass: what it includes and what it excludes.
• Write down the codes for every activity you plan, including secondary ones.
• If in doubt, ask an accountant or use the classification guidance provided by the statistical offices.

The choice of code should not rest only on what a forum or another company says. Every business may have a different scope of activity.

Registering in CEIDG or KRS in outline

Where a business is registered depends on its legal form. Biznes.gov.pl, the Polish government business portal, explains that sole traders register in the Central Register and Information on Economic Activity (CEIDG), while commercial companies register in the National Court Register (KRS). A civil-law partnership (spółka cywilna) is not entered in either register: each partner registers in CEIDG, and the partnership itself gets a REGON statistical number. The application includes, among other things, PKD codes and addresses, including an address for correspondence. Biznes.gov.pl also notes that a business owner must have a legal title to any property whose address is reported to CEIDG ("Gdzie przedsiębiorca prowadzi działalność – adresy przedsiębiorcy", in Polish).

With machines placed at many sites, the question arises of how to describe the places where the business operates. This is worth discussing with an accountant before filing.

Form of taxation – what to discuss with an accountant

The form of taxation affects how you settle taxes and what records you keep, and the right choice depends on your individual situation. This article does not recommend any form. Before registering, it helps to prepare information for your accountant:

• the planned scale of the business and the number of machines,
• expected costs, including buying or leasing equipment, stock, servicing, and host site commissions,
• how customers will pay at the machines: cash, cards, or both,
• whether the business will be your only source of income.

VAT and cash registers – where to find the details

VAT and sales recording at vending machines follow their own rules. Vending sales cannot use the general low-turnover exemption from cash registers, and the exemptions that do exist for machines are temporary and change from time to time. We cover the basics of recording sales in Cash Register Rules for Vending Machines – The Basics. Details for a specific business are worth confirming with an accountant or tax advisor and, if in doubt, in official sources such as biznes.gov.pl and the tax administration's websites.

What else to check before you start

• Sanitary requirements if the machines will sell food or drinks. The basics are covered in Health Inspections and Vending Machines – The Basics.
• Host site agreements and their terms on commission, electricity, and access to the machine.
• Insurance for equipment and liability, if needed.
• How servicing will be organized: who restocks, who repairs, and how cash is reconciled.

Answers to basic questions about the machines themselves can also be found in collections of common questions about vending machines.

FAQ

Which PKD code should I choose for vending machines? This article deliberately does not name a code. Check the subclass descriptions in the official Statistics Poland search tool and confirm your choice with an accountant, taking all planned activities into account.

Can I have several PKD codes? Yes, a business can list a main activity and additional activities.

Can I change PKD codes after registering? The scope of activity can be updated in the relevant register. The procedure and deadlines are described in official sources such as biznes.gov.pl.

Is a code from an older guide still valid? Not necessarily. Compare it with the PKD 2007 to PKD 2025 correspondence table published by Statistics Poland.

Who can help choose a form of taxation? An accountant or tax advisor, based on your situation and plans.

This article is general information only and is not legal or tax advice. Rules and interpretations change – check the current rules and consult your accountant, tax advisor, or lawyer before deciding.