Taxi: What PKD? Guide to the 2025 Classification
- Damian Brzeski
- Jul 30
- 3 min read
From 1 January 2025, the new Polish Classification of Activities (PKD 2025) comes into force, introducing key changes for the transport industry.
The guide below explains what codes are currently in force and what you need to pay special attention to in order to conduct your business legally.
The most important thing for you is that you need to change the old PKD 49.32.Z code to PKD 49.33.Z! This is the case for most taxi drivers. The details are described below.
What is the basic PKD code for a taxi in 2025?
The basic and only relevant code for taxi activities, including both traditional taxis and on-demand transport via applications (e.g. Uber, Bolt) , is PKD 49.33.Z – On-demand passenger transport by a vehicle with a driver .
According to the official classification, PKD subclass 49.33.Z now includes:
passenger taxi operations, rental of private vehicles, including passenger cars and vans (with a permissible gross vehicle weight of 3.5 tonnes or less) with a driver, motorcycle taxi operations.
The new code name is technologically neutral and precisely reflects the nature of the service – transport performed at the individual request of a passenger. Possession of this code is a necessary condition for obtaining a license to operate a road taxi.
Why is the old PKD code 49.32.Z now a trap?
The biggest threat to entrepreneurs who have not updated their data in CEIDG is the fact that the number 49.32.Z has not disappeared, but has been given a completely new meaning .
In the PKD 2025 classification, code 49.32.Z now means "Passenger road transport other than scheduled" and applies to transport performed by vehicles designed for 10 or more people (e.g. buses, coaches).
Quote from the PKD 2025 classification for 49.32.Z: "This subclass includes urban, intercity and long-distance road transport of passengers by vehicles for 10 or more persons, other than scheduled, performed by road transport means such as buses, coaches, trolleybuses or minibuses."
The entrepreneur who has not made the change formally declares that he is conducting bus business, which is blatantly inconsistent with his taxi license.
This situation can lead to serious consequences during inspections , including questioning the legality of the services provided. The deadline for self-updating the codes expires at the end of 2026.
What other PKD codes are worth considering for transport?
Transport activities often extend beyond standard taxi services. It's worth registering additional codes right away to flexibly expand your offerings.
International and occasional transport (buses, coaches)
The former, general code 49.39.Z has been divided into more specific categories. Currently, depending on the nature of the transport, the following should be used:
PKD 49.31.Z – Scheduled passenger road transport: For regular, international bus lines running according to a timetable.
PKD 49.32.Z – Passenger road transport other than scheduled: For non-scheduled excursion, tourist or employee transport carried out by vehicles for 10 or more persons.
Complementary activities
Deliveries and small parcels: If, in addition to passenger transport, you also deliver food or small parcels, the appropriate code will be PKD 53.20.Z – Other postal and courier activities .
Driverless car rental: This is a completely different service, classified as PKD 77.11.Z – Rental and leasing of passenger cars and vans . Confusing it with a transport service (with a driver) is a common and costly mistake.
How to update your PKD code?
Changes to PKD codes should be made by submitting a CEIDG-1 application for change of entry. This can be done free of charge and fully online via the Biznes.gov.pl portal.
Please remember that any other change in the entry (e.g. address) after January 1, 2025 automatically requires updating all codes to the PKD 2025 standard.
It is not worth delaying to avoid legal problems and ensure full compliance of your business with applicable regulations.
