PKD 49.39.Z under PKD 2025 — which code it becomes

This code was split. There is no single equivalent under PKD 2025 — you have to pick the one that matches what your business actually does. 49.31.Z — Scheduled road passenger transport; 49.32.Z — Non-scheduled road passenger transport; 49.34.Z — Passenger transport by cable car and ski lift; 49.39.Z — Other passenger land transport not elsewhere classified.

PKD 2007 → PKD 2025 migration

PKD 49.39.Z Other passenger land transport not elsewhere classified

Pozostały transport lądowy pasażerski, gdzie indziej niesklasyfikowany

Choice required

This code was split. There is no single equivalent under PKD 2025 — you have to pick the one that matches what your business actually does.

What changed

PKD 2007 code 49.39.Z Other passenger land transport not elsewhere classified

Possible PKD 2025 codes

49.31.Z Scheduled road passenger transport
49.32.Z Non-scheduled road passenger transport
49.34.Z Passenger transport by cable car and ski lift
49.39.Z Other passenger land transport not elsewhere classified

Section: H — Transportation and storage
Division: 49 — Land transport and transport via pipelines

Which code to choose

The scope of each candidate code, as worded in the official GUS transition key. Pick the one that covers what you actually do — if you do both, register both codes.

49.31.Z Scheduled road passenger transport Transport drogowy pasażerski rozkładowy

Scope according to GUS

— regularny dalekobieżny przewóz pasażerski realizowany środkami transportu drogowego, takimi jak: autobus, trolejbus, minibus, — autobusowe przewozy szkolne i pracownicze, — przewóz wycieczkowy i turystyczny realizowany środkami rozkładowego pasażerskiego transportu drogowego

49.32.Z Non-scheduled road passenger transport Transport drogowy pasażerski inny niż rozkładowy

Scope according to GUS

— miejski, międzymiastowy i dalekobieżny transport drogowy pasażerów pojazdami dla 10 lub więcej osób, inny niż rozkładowy, realizowany środkami transportu drogowego, takimi jak autobus, autokar, trolejbus lub minibus

49.34.Z Passenger transport by cable car and ski lift Transport pasażerski kolejami linowymi i wyciągami narciarskimi

Scope according to GUS

— transport kolejami linowymi, wyciągami narciarskim i wyciągami krzesełkowymi, — transport pasażerów wyciągami, — transport towarów (zaopatrzenia) kolejami linowymi

49.39.Z Other passenger land transport not elsewhere classified Pozostały transport lądowy pasażerski, gdzie indziej niesklasyfikowany

Scope according to GUS

— działalność usługowa taksówek rowerowych, — transport pasażerski pojazdami napędzanymi siłą mięśni ludzkich lub ciągnionymi przez zwierzęta

Quoted from the official GUS transition key. We keep the Polish original because this exact wording is what goes on the application.

What you need to do

Companies in the KRS: update your PKD codes by 31 December 2026 at the latest. After that date codes are assigned automatically — not necessarily matching what you actually do.

Sole traders (CEIDG): file the change with your next update to the entry, free of charge.

Deadline: 31 December 2026

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PKD 49.39.Z Other passenger land transport not elsewhere classified

What changed

Which code to choose

What you need to do

Related codes

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