Online sales in Poland are developing at an impressive pace. More and more entrepreneurs decide to transfer their business to the network or start it entirely in the e-commerce model. One of the first and key steps when setting up an online-selling company is to choose the appropriate PKD (Polish Classification of Activities) code.
Although it may seem like a formal procedure, it has great significance – both in terms of compliance with regulations and in the perspective of future business development.
1. What is PKD and why does it concern e-commerce?
PKD (Polska Klasyfikacja Działalności) is an official system of codes describing what a given company deals with. Each entrepreneur has to indicate the main code (the most important type of activity) and can also add supplementary codes (other activities they plan to perform).
In the case of online sales, choosing the correct PKD code:
* ensures compliance with the CEIDG or KRS register
* is relevant when dealing with authorities and institutions
* may affect the possibility of obtaining subsidies or participating in support programs
* is considered when taking out insurance, leasing, or loans for companies
2. Basic PKD code for online sales
In most cases, for online sales, the following code is used:
47.91.Z – Retail sale by mail order houses or through retail shops not mentioned elsewhere in this Division.
This code includes online sales of all goods implemented at a distance, including:
* websites
* sales platforms (e.g., Allegro, Amazon, OLX)
* social media
Important: the 47.91.Z code concerns retail sales, aimed at consumers. If a company conducts wholesale sales online, it should choose another code from section 46.
3. Additional PKD codes – when are they needed?
If you plan to conduct other forms of activities in addition to online sales, it’s worth considering additional PKD codes right away. Examples:
* 47.19.Z – Retail sale by other specialized stores (e.g., a point of collection with its own offer)
* 47.65.Z – Retail sale of games and toys
* 47.61.Z – Retail sale of books
* 47.75.Z – Retail sale of cosmetics and toilet articles
Why is this important?
You won’t need to change your entry in the CEIDG or KRS register later on. Additionally, some institutions (e.g., banks providing subsidies or leasing) may check for compliance with PKD codes.
4. Common mistakes when choosing PKD for online sales
* Providing only one code – limits business flexibility
* Choosing a code not corresponding to actual activities – may lead to problems during inspections
* Omitting planned additional activities – e.g., missing the wholesale code if it is intended
* Incorrectly assigning codes for digital services – selling e-books, online courses, or software are different from physical product sales
5. Why consider consulting a specialist when choosing PKD?
Although there are lists of PKD codes available online, self-selection can be risky.
* Not all interpretations of regulations are clear-cut – sometimes the code depends on the sales model and type of product
* Incorrectly chosen PKD may hinder obtaining funding from EU or national programs
* Combining online sales with other activities requires carefully selecting codes to maintain consistency and compliance with regulations
A specialist will consider your business model, development plans, and formal-legal aspects, allowing you to avoid future problems and unnecessary changes in official entries.
6. PKD and e-commerce strategy
Choosing PKD is an element that should be combined with broader business planning.
If you know from the start that your online sales will be based on a professional online shop (e.g., WooCommerce), selecting PKD codes can take into account:
* additional services (e.g., course sales, access to content)
* international order support
* dropshipping activity
In this way, you create a formal foundation for a scalable business from the start.
7. Conclusion
PKD for online sales is not just a code in the register – it affects legal compliance, flexibility, and business development potential. The basic 47.91.Z code is commonly used in e-commerce, but well-chosen PKD codes allow you to avoid problems and open up new possibilities.
Therefore, if you plan to start or develop online sales, consider consulting an experienced specialist who will choose the right codes, take into account your business plans, and ensure that from the first day of operation, your activities are well-prepared – both formally and strategically.
