Who a GUS classification application is for
A classification application makes sense for manufacturers of novel goods and for providers of services whose category is unclear. An entrepreneur’s own assessment may diverge from the practice of the Central Statistical Office (GUS), and the consequence can be questions from tax inspectors or customs authorities. An official classification from GUS removes that doubt and provides protection against later correction of PKD declarations or PKWiU codes.
PKWiU, PKOB and PKD
GUS classification covers several codes with different uses. The PKWiU code serves for reporting manufacturing and trading activity in GUS statistics. The PKOB code concerns construction works and buildings. The PKD code classifies business activity and is entered in the business register (CEIDG) or in the National Court Register (KRS). A manufacturer sometimes knows the PKWiU code but not which PKD code to enter in CEIDG, or the other way round. An official GUS decision states which code applies to a given product or service, and which codes are related to it.
What the price covers
The price covers the analysis, the application and the correspondence with GUS through to the decision. Fees charged by GUS for issuing the classification sit outside the price, as does any administrative proceeding should the classification later be contested; that scope is agreed separately.