,The Polish Classification of Goods and Services (PKWiU 2015) introduced by way of the Regulation of the Council of Ministers of 4 September 2015 (JL of 2015, item 1676), shall be used in statistics, registration, documentation and accounting, and also in official registers and public administration information systems from 1 January 2016.,According to the introductory regulation, the Polish Classification of Goods and Services (PKWiU) introduced by way of the Regulation of the Council of Ministers of 29 October 2008 (JL No. 207, item 1293, as amended), shall be used concurrently in statistics, registration, documentation and accounting, and also in official registers and public administration information systems until 31 January 2016 for the purposes of:,The Polish Classification of Goods and Services (PKWiU 2015) was compiled for statistical needs, and it may also constitute the basis of lists of groupings, specific goods and services used in making economic decisions, as well as the organization of source registers of economic subjects in the form of material indexes, commodities indexes and similar registration tools.,The Polish Classification of Goods and Services is a seven- level classification of products (i.e. goods and services of domestic origin and imported). The structure of the classification is based on the Statistical Classification of Activities in the EU –NACE Rev.2 and the Classification of Products by Activitity (CPA Rev.2.1). For the first four levels of the PKWiU 2015 the origin of products, defined by the PKD 2007 (NACE Rev.2), was (similarly to the CPA Rev.2.1) adopted as a criterion for their division. At the 5 and 6-digit levels (“categories” and “subcategories”) in the PKWiU 2015 a division of products was adopted, defined at the same levels as in the European classification of products according to activity (CPA) from which 5 and 6-digit symbols and their names were also assumed. Groupings of the level of 7 digits were solely created for national needs. The material scope of most groupings including goods is defined by the material scope of relevant items of the Combined Nomenclature (CN).,