Digital revolution – a new obligation for companies registered on the National Court Register (extended deadline for deployment of the e-delivery system)
E-delivery is a mechanism intended to improve exchange of correspondence between entities by receiving and sending e-correspondence with no need to use hard copies. It was introduced upon the Act of 18 November 2020 on e-deliveries, which took effect on 5 October 2021. The Act provides that administration authorities and entrepreneurs entered in the National Court Register (KRS) and the Central Records of Business Activities (CEIDG) should be provided with an e-delivery box. After the aforesaid obligation has been fulfilled, the entities should have their electronic delivery addresses (EDA), which, at the entrepreneur’s request, is registered in the dedicated Electronic Address Base, and a mailbox for electronic deliveries.
The address for e-deliveries will be an individually generated address in the form of a sequence of signs for receiving and sending e-correspondence by a given entity. It should not be considered equivalent to an email address. For the avoidance of inaccurate identification of the address owner, each entity has its own individual address for e-Deliveries.
The request for EDA in case of companies which are recorded in the National Register of Entrepreneurs can be filed online via Biznes.gov.pl. There are also plans that setting up an electronic delivery box would be possible using the Court Registry website when an entity is entered in the register or updates are made.
Who is an electronic address administrator?
Another obligation will be to nominate an e-address administrator, i.e. a natural person who manages the correspondence received at the e-delivery box. The request for assigning an address for e-deliveries should include, without limitation, the e-delivery box administrator’s name, their email address and personal (PESEL) number. If the PESEL number has not been assigned, the unique identifier of the person appointed as the administrator of the e-address assigned by a member state of the European Union for cross-border identification, referred to in the Commission Implementing Regulation (EU) 2015/1501. Therefore, it should be said that citizens of countries which are not members of the European Union who have no PESEL number assigned will not be in a position to act as e-address administrators for technical reasons.
What is the electronic address base?
The electronic address base (BAE) is a public register which holds electronic delivery addresses, administered by the minister in charge of computerization, i.e. the minister of digitization. Said register includes not only addresses of entities which are obliged under the Act to have such an address, but also all those who are interested in having their own individual electronic address. An entry in the electronic address base is made once every 3 years (for addresses of non-public entities being natural persons, except for addresses of natural persons recorded in the Central Records of Business Activity, advocates, legal counsels, trademark attorneys, tax advisers, notaries, restructuring advisers, Poland’s General Prosecution adviser, used for business or professional activities, or with no time limits for other addresses) and it is made once the electronic delivery address is activated. The entry may be prolonged for the next 3 years if the entity makes a relevant statement in this respect. Once an entry is made in the register, the entire official and court correspondence should be delivered to the electronic address.
The Act of 18 November 2020 on electronic deliveries also provides for issuance of a proof of dispatch and receipt by the appointed operator. Pursuant to Article 41(1) of the Act, the proof of receipt is issued after:
- the correspondence forwarded to the electronic delivery address of a non-public entity has been collected;
- the correspondence sent to the electronic delivery address of a public entity has been received;
- the lapse of 14 days from receipt of correspondence sent by a public entity to the electronic delivery address of a non-public entity, if the addressee had not collected it before the end of said deadline.
Pursuant to Art. 41(2) of the Act, collection of an e-document shall be construed to mean each action of the addressee holding an e-delivery address, which causes that the addressee has access to the document received at the address and can read the contents thereof. Receipt of an e-document at the e-delivery address is construed to mean existence of technical conditions which make it possible for the addressee to collect the delivered document. Delivery is made upon collection of the correspondence or its receipt at the e-delivery address of a public entity. If the addressee has not collected correspondence, it shall be deemed delivered on the day following the lapse of 14 days from receipt of the correspondence, as indicated in the proof of receipt, at the electronic delivery address of a non-public entity.
Who does the obligation to indicate the e-Delivery address apply to?
The obligation to indicate the e-Delivery address will apply to:
- entities which make a request for entry in the Register of Entrepreneurs of the National Court Register;
- entities which have previously been registered on the Register of Entrepreneurs of the National Court Register;
- entities recorded in the Central Records of Business Activity.
As the required technical infrastructure has not been prepared, the originally planned deadlines for the obligation to indicate the e-Delivery address by entities recorded on the Register of Entrepreneurs of the National Court Register (i.e. 5 July 2022 for entities which are filing a request for entry in the register of entrepreneurs of the National Court Register, and 1 October 2022 for entities which have previously been registered on the Register of Entrepreneurs of the National Court Register) have been cancelled.
According to the amended provisions of the Act, the Minister in charge of computerization will publish a communication in the Journal of Laws of the Republic of Poland indicating the deadline for deployment of “e-deliveries” for the entities entered in the register of entrepreneurs of the National Court Register, i.e. technical solutions to facilitate general delivery and receipt of correspondence using the public service or registered e-delivery or the public hybrid service; as well as general delivery and receipt of correspondence using the public service of registered e-delivery.
The deadline specified in the communication may not be later than 1 January 2024.
The communication is announced at least 90 days before deployment of the technical solutions specified therein.
How can we help?
Andersen in Poland offers assistance in complying with the obligations resulting from the E-Delivery Act, including support in applying for the e-delivery addresses and administering the e-delivery box.
If you are interested in our services or want more information about e-Deliveries, you are welcome to contact us.
KONTAKT
E: leszek.rydzewski@pl.Andersen.com
T: +48 22 690 08 69
M: +48 609 684 072
E: bartlomiej.wietrzychowski@pl.Andersen.com
T: +48 22 690 08 88