Polish Classification of Goods and Services (PKWiU 2008)

The Polish Classification of Goods and Services is the first Polish classification of products i.e. including as well services as goods.
The structure of the classification is based on the Statistical Classification of Economic Activities in the European Community (NACE), the Classification of Products by Activity (CPA) and the PRODCOM List (PRODCOM).
Concerning goods the Combined Nomenclature (CN) determines material scope of the PKWiU groupings.
PKWiU has been created mainly for statistical needs and for source record-keeping and it is the base for:

• compiling derivative nomenclatures of goods and services being the lists of goods' or services' groupings chosen from PKWiU and for reporting of production, sales, commodity turnover, reserves, transportation and similar,
• arranging the source record-keepings of economic subjects in the form of material indexes, commodities indexes and similar record-keeping tools.

PKWiU is 7-digits classification. Groupings at the level of 7th digit were created solely for the national needs to enable:

• further disaggregation of statistical data collected from economic subjects, which are designed for the national statistical needs;
• improvement and standardization of the source record-keepings of the economic subjects.