As required by the Electronic Deliveries Act of 18 November 2020, non-public entities registered in the National Court Register (KRS) before 10 December 2023 will have to ensure that they have an electronic delivery address recorded in the electronic address database by 10 March 2024.
Electronic delivery (e-delivery) is a now form of digital correspondence between public and non-public entities which has the same legal effects as delivery of registered mail with acknowledgment of receipt. It is a trust service intended to ensure the security and legal certainty of delivery of correspondence or service of process. Going forward, the scheme is expected to replace communications via the Electronic Platform for Public Administration Services (ePUAP) as well as traditional written communications delivered via post offices.
In a notice of 29 May 2023 (“Notice”), the Minister for Digitization announced that having an electronic delivery address will be mandatory as of 10 December 2023 for certain professions, such as advocates, attorneys-at-law, patent attorneys, tax advisors or restructuring advisors, and for the various groups of public entities.
E-delivery addresses will also become mandatory as of 10 December 2023 for any newly formed entities registered in the KRS on or after 10 December 2023.
A different schedule exists for the introduction of mandatory e-delivery addresses for entities with CEIDG registration (mainly sole traders).
For updated details on when mandatory e-delivery becomes obligatory for the different types of public or non-public entities, see here: https://www.gov.pl/web/e-doreczenia/harmonogram
If this issue pertains to your business and you are interested in our assistance, please contact us.
This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.