PKD is based on NACE - the Statistical Classification of Economic Activities in the European Community, which was established by the Council Regulation No 3037/90 of October 9th, 1990 (OJ No L 293 of Oct. 24th 1990) and amended later by the Commission Regulation (EEC) No 761/93 of March 24th, 1993 (OJ No L 83 of 03.04.1993) and No 29/2002 of December 19th 2001 (OJ No L 6 of 10.01.2002). The Regulation (EC) No 1893/2006 of the European Parliament and of the Council, of 20 December 2006, established statistical classification of economic activities NACE Revision 2 and amended Council Regulation No 3037/90.

PKD-2007 is fully methodologically, conceptually, in the scope and coding system (up to fourth digit) coherent and comparable with the classification NACE Revision 2.

PKD is the classification which hierarchically systematized division of the kinds of social-economic activities that are carried out by units (economic subjects).

PKD is the basis of economic and social classifications system. The other classifications refer to PKD, especially the Polish Classification of Goods and Services. PKD defines symbols, names and the range of respective classification groupings at five different levels, i.e. sections, divisions, groups, classes and the last - subclasses - which includes activities of the national interest. The classification is used, among other things, for:

• classification of economic subjects for the needs of REGON - the official register of national economy subjects, according to their activity,
• presentation of national economy structure from the point of view of the social work division,
• compilation of dynamic series for the needs of economic analysis of the economic development,
• elaboration of national economy balances, including integrated national accounts,
• making international comparisons,
• compilation of statistical information, respectively comparable with other countries.

The kinds of activities are defined as prevailing, subordinate, auxiliary.

The Polish Classification of Activities PKD-2007 was established by the Regulation of the Council of Ministers of December 24th, 2007 (JL No 251, item 1885). It has substituted for the classification being in force established by the Regulation of the Council of Ministers of January 20th, 2004 (JL No 33, item 289).