PKD code for a hairdresser or barber

You are entering your business in CEIDG (the Polish Central Register and Information on Business Activity) and reach the field with the activity codes. Older guides mention 96.02.Z, the form shows other numbers, and a friend says "the PKD code doesn't matter anyway". It does matter, but less than people think, and for different things than you might assume. The PKD code (the Polish Classification of Business Activities) for a hairdresser or barber has looked different since 2025, and by the end of 2026 some business owners still have something to fix in their entry. This article sorts out the topic: which code to choose, how to set the main and additional codes, when to change your entry and what the PKD does not decide. The whole route to opening a salon is described in a separate article on opening a hair salon and barbershop step by step.

Key takeaways

• A hairdresser and a barber have the same code in PKD 2025: 96.21.Z (hairdressing activities). The description of the subclass expressly mentions shaving and trimming beards.
• The former code 96.02.Z from PKD 2007 could be used in parallel with the new classification only until 31 December 2026.
• If you still have the old code in CEIDG, change your entry yourself. Otherwise, after 31 December 2026 the system will do it, and if that is not possible the entry may be struck off by the authority.
• In CEIDG you give codes at subclass level and mark one of them as the predominant one. The rest are additional codes.
• The PKD does not decide on the cash register or on sanitary obligations. Those depend on the type of service.

What PKD code a hairdresser and barber have

Since 1 January 2025 the PKD 2025 classification has applied in statistics, records and official registers (Council of Ministers regulation of 18 December 2024, Journal of Laws 2024, item 1936). Division 96 is now called "Individual service activities", and appearance services have their own group in it, 96.2. The most important subclasses for your industry are:

Code	Name	What it covers (according to the PKD 2025 explanatory notes)
96.21.Z	Hairdressing activities	washing, cutting, trimming and styling hair, colouring, waving, straightening, hair styling, shaving and trimming beards
96.22.Z	Beauty care and other cosmetic activities	among others facial massage, manicure, pedicure, permanent make-up, hair removal
96.23.Z	Spa, sauna and steam bath activities	among others baths, saunas, day spas, relaxation massage salons

For an ordinary hair salon and for a barbershop, 96.21.Z is enough. A barber who shaves with a razor and looks after beards fits in the same subclass, because the explanatory notes mention "shaving and trimming beards". So the search phrase "PKD barber" leads to the same number as "PKD hairdresser". The description of the subclass talks about activities, not about the place of work, so a hairdresser in premises and a hairdresser who travels to clients use the same code.

The old code 96.02.Z ("Hairdressing and other beauty treatment") was split in the PKD 2025 transition table, among others into 96.21.Z and 96.22.Z. That is why older guides can mislead you: one number turned into several.

Main PKD and additional PKD in CEIDG

An entry in CEIDG contains the subject of the activity according to the PKD at subclass level, including one predominant activity (Article 5(1)(8) of the CEIDG Act). Filing the application for entry itself is free of charge (Article 13).

How do you choose the predominant code? The methodological rules for PKD 2025 describe the predominant activity as the one with the largest share of an indicator characterising the entity, for example the value of sales. For a salon where clients mainly pay for haircuts and beard work, the predominant code will be 96.21.Z. You add additional codes for the other things you do or plan to do.

Codes for accompanying services

A typical barbershop does more than cut hair. Below is a set of questions that help you choose additional codes:

• Do you sell pomades, beard oils, shampoos? Retail sale of cosmetics and toiletries has subclass 47.75.Z in PKD 2025 (perfumes, cosmetics, toiletries, personal hygiene products). We described the requirements for the sales themselves in the article on selling cosmetics in a barbershop.
• Do you do facial massage, hair removal, care treatments? The explanatory notes assign such activities to 96.22.Z, not to 96.21.Z. If they are a regular part of your offer, consider adding that code.
• Do you rent stations to other barbers? The explanatory notes place the rental of space in buildings under 68.20.Z. Whether renting a single chair fits in that subclass, settle with your accountant. The rules of such cooperation are described in the article on renting a chair in a barbershop (booth rental).
• Do you serve coffee or drinks? That is a separate area with separate food regulations. We did not check it, so ask your accountant and the sanitary station.

Does the PKD code matter for sanitary inspection and the cash register

Not in the way many people assume.

The obligation to introduce procedures protecting against infections comes from Article 16 of the Act on preventing and combating infections and infectious diseases in humans. It covers people who perform activities during which the continuity of human tissues is breached. The provision does not refer to a PKD code. What counts is what you actually do at the chair, not what you entered in the form. A practical overview of what the inspector of Sanepid (the Polish sanitary inspectorate) may ask about is in the article on notifying your salon to Sanepid.

The cash register works in a similar way. Sales to private individuals are recorded on a cash register (Article 111(1) of the VAT Act), and the Minister of Finance regulation on exemptions excludes "hairdressing, beauty and cosmetology" services from them (section 4(1)(2)(j)). The regulation describes them by the type of service, not by a PKD code. Details are in the article on the fiscal cash register in a barbershop.

The conclusion is simple: the correct code matters for order in the registers, but it does not replace procedures and does not release you from the cash register.

Changing or adding a PKD during the business

An entrepreneur files an application to change the CEIDG entry within 7 days of a change in the data, including the subject of the activity according to the PKD (Article 15(1)(1)(a) in conjunction with Article 5(1)(8)). The provision on the absence of fees applies accordingly to the change application (Article 15(2) and Article 13). So adding the code for cosmetics sales before you issue the first receipt for a pomade is a matter of a few clicks and a few days, not a cost.

A separate matter is the move from the old classification to the new one:

1. The PKD 2025 regulation allows PKD 2007 to be used for activity designated before 1 January 2025 for no longer than until 31 December 2026 (section 2(1)).
2. If by 31 December 2026 you do not change the subject of your activity in CEIDG or REGON (the national business registry), it will be replaced automatically with a PKD 2025 code by 31 January 2027, where possible. Where an automatic change in CEIDG is not possible, after 31 January 2027 the entry is struck off by the authority (Article 12 of the Act of 21 November 2025, Journal of Laws 2025, item 1792).

Today is 2 November 2026, so about two months remain until that deadline. Open your CEIDG entry and check whether you see 96.21.Z or still 96.02.Z. We did not check what code the system would assign in an automatic replacement. It is safer to indicate it yourself.

The most common mistakes when choosing codes

1. Copying the code from a guide written before 2025 and entering 96.02.Z.
2. A predominant code that does not match the real offer, for example cosmetics sales as the predominant activity when 90 percent of revenue is haircuts.
3. No code for cosmetics sales, even though the shelf is already standing in the salon.
4. Assuming that a PKD code replaces any notification to Sanepid or releases you from the cash register.
5. Putting off the update of the entry until the last days of December 2026.

Frequently asked questions

What is the PKD code for a hairdresser?

In PKD 2025 hairdressing is subclass 96.21.Z, "Hairdressing activities". It covers washing, cutting, styling, colouring and styling hair as well as shaving and trimming beards.

Does a barber have a different PKD than a hairdresser?

No. The explanatory notes to PKD 2025 in subclass 96.21.Z mention shaving and trimming beards, so a barber and a hairdresser describe their activity with the same code.

Is code 96.02.Z still valid?

It has been replaced by PKD 2025. The regulation allows PKD 2007 to be used in parallel with the new code for activity designated before 1 January 2025, but no longer than until 31 December 2026. When you create a new CEIDG entry, use PKD 2025 codes from the start.

How many PKD codes can I have in CEIDG?

You give codes at subclass level and mark one of them as predominant. We did not find a limit on the number of codes in the provisions we read, but there is no point entering everything "just in case". The codes should match what you do or realistically plan to do.

Does changing the PKD in CEIDG cost anything?

The provision on the application for entry being free of charge applies accordingly to the change application (Article 15(2) and Article 13 of the CEIDG Act). You file the application within 7 days of the change in the data.

Does the PKD affect whether I must have a fiscal cash register?

Not directly. The regulation on cash register exemptions describes the excluded services by type, and hairdressing services are among those to which the exemptions do not apply. The code in CEIDG does not change that.

Planning your start-up budget? Work it out together with the formalities in the article on the cost of opening a hair salon, and if you are thinking about working from home, check the requirements for a hair salon at home. The current text of the PKD 2025 regulation is in the Journal of Laws, and you can file the application for entry or change through the biznes.gov.pl portal.

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Legal status as of: 2 November 2026
Legal basis: Council of Ministers regulation of 18 December 2024 on the Polish Classification of Business Activities (PKD) (Journal of Laws 2024, item 1936; section 1, section 2(1), subclasses 96.21.Z, 96.22.Z, 96.23.Z, 47.75.Z, 68.20.Z, methodological rules point 22 and the transition table from PKD 2007); CEIDG Act of 6 March 2018 (consolidated text Journal of Laws 2026, item 30; Article 5(1)(8), Article 13, Article 15(1)(1) and (2)); Act of 21 November 2025 amending the Public Statistics Act and certain other acts (Journal of Laws 2025, item 1792; Article 12); Act of 5 December 2008 on preventing and combating infections and infectious diseases in humans (consolidated text Journal of Laws 2025, item 1675; Article 16); VAT Act (consolidated text Journal of Laws 2026, item 1263; Article 111(1)); Minister of Finance regulation of 17 December 2024 on exemptions from recording sales on cash registers (Journal of Laws 2024, item 1902; section 4(1)(2)(j)). We did not check how CEIDG assigns codes in an automatic replacement, the effect of a PKD code on taxes and ZUS contributions, the rules on selling food and drinks in a salon, or the changes to the CEIDG Act introduced by the Act of 13 March 2026 (Journal of Laws 2026, item 507) beyond reviewing the provisions on the application for a change of entry. This text is not legal advice.
Last review: 2 November 2026