Legal and accounting activities; tax consultancy (PKD division 69)
This division includes:
- legal representation of the interests of one party against another party, whether or not before courts or other adjudicating bodies, carried out under the supervision of persons who are members of the bar, providing for example advice and representation in civil matters, advice and representation in criminal matters, advice and representation in connection with labour disputes,
- preparation of legal documents (for example, in relation to contracts and agreements concluded between business entities and other documents related to the conduct of business activity, patent documentation and copyrights, wills, deeds of gift, granting powers of attorney and the like),
- activities of notaries, bailiffs, arbitrators, patent attorneys, legal advisers,
- accounting and bookkeeping activities (for example, outsourced maintenance of accounting books, tax books and other records for tax purposes, preparation of financial statements) as well as financial auditing activities (for example, audits and reviews of financial statements, as well as other services provided by a statutory auditor). Activities of this section may also be provided online.
Industry statistics (2025)
Number of companies
Companies
112,961
Companies (primary PKD)
85,117
Companies with financials
17,357
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG76.4%91,308
- Sp. z o.o.18.1%21,605
- Sp. k.2.1%2,545
- Sp. p.1.7%2,044
- Sp. j.0.8%925
- Foundation0.2%257
- P.S.A.0.1%170
- S.A.0.1%104
- Cooperative0.1%61
- Other0.1%61
- Association0.0%40
Financial results
The calculation excludes new companies that pull financial results down. Only firms with a filing in the previous year are included, so market trends are easier to read.
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | Branch (foreign co.) | USD 340.09m | USD 23.18m | |
| 2 | sp. z o.o. | USD 213.49m | USD 14.35m | |
| 3 | sp. z o.o. | USD 150.67m | USD 14.89m | |
| 4 | sp. k. | USD 143.40m | USD 27.45m | |
| 5 | sp. z o.o. + limited partnership | USD 110.17m | USD 15.07m | |
| 6 | sp. k. | USD 107.47m | USD 3.97m | |
| 7 | sp. k. | USD 106.72m | USD 14.94m | |
| 8 | sp. k. | USD 103.36m | USD 5.24m | |
| 9 | sp. z o.o. | USD 86.07m | USD 5.34m | |
| 10 | sp. k. | USD 80.08m | USD 30.67m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 46.79m | +4,746.2% y/y | |
| 2 | sp. z o.o. | USD 8.79m | +1,341.5% y/y | |
| 3 | sp. z o.o. | USD 28.34m | +1,200.8% y/y | |
| 4 | sp. z o.o. | USD 1.66m | +1,075.3% y/y | |
| 5 | sp. z o.o. | USD 5.90m | +1,066.0% y/y | |
| 6 | sp. z o.o. | USD 3.82m | +1,024.8% y/y | |
| 7 | sp. k. | USD 14.37m | +1,009.0% y/y | |
| 8 | sp. z o.o. | USD 1.96m | +973.6% y/y | |
| 9 | sp. z o.o. | USD 4.39m | +696.3% y/y | |
| 10 | sp. k. | USD 3.78m | +656.0% y/y |
Stock market
3 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| XDD | NewConnect | PLN 25.60 | -1.54% | USD 6.71m | |
| KME | NewConnect | PLN 0.21 | 0.00% | USD 2.40m | |
| AUX | NewConnect | PLN 1.24 | 0.00% | USD 1.40m |
PKD codes in division 69
FAQ
The primary industry for 85,117 companies is legal and accounting activities; tax consultancy. 17,357 entities have filed financial statements.
So far in 2026, 4,792 new companies with PKD 69 have been registered. In all of 2025, there were 6,974 such companies.
So far in 2026, 357 companies with PKD 69 have been deregistered. In all of 2025, there were 232 such companies.
In 2025, the median revenue for PKD 69 was USD 101.89k and the mean revenue was USD 728.74k, based on 11,766 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 7.84k, an improvement on 2024 (USD 7.63k). Among all 674 PKD divisions in Poland, it ranks 283rd, putting it in the top 42%.
The most common legal form for PKD 69 is a sole proprietorship, used by 91,308 companies in this industry (76.4% of the total). In second place is sp. z o.o. (21,605 companies, 18.1%), and in third place – sp. k. (2,545 companies, 2.1%).




