Mandatory e-Delivery from 2025 – Key Deadlines and Implementation Rules
Starting from 1 January 2025, most public administration authorities should implement technical solutions for delivery and receipt of correspondence using the public service of registered electronic delivery (e-Delivery). On 1 April 2025 this obligation will become applicable to other entities, including entrepreneurs (for details see below).
E-Delivery System
With e-Delivery, correspondence can be sent and received electronically with the same effect as that of the registered mail with confirmation of receipt. Generally, the exchange of correspondence using e-Delivery will be free of charge provided that it involves a public entity.
Entities recorded in the Central Records of Business Activity ( CEiDG) and the National Court Register (KRS) can also exchange correspondence with other entrepreneurs using the system, and with those individuals (natural persons) who have an e-Delivery address. In this case, however, correspondence will be delivered subject to a charge.
Obligations and deadlines for implementation
From 1 January 2025, mailboxes for e-Delivery should be made available by:
- public administration bodies (central and local government), with some exceptions, such as courts and public prosecutors’ offices, for which this obligation will not apply until 2029; and
- representatives of professions of public trust (e.g. legal advisers, advocates, tax advisers, notaries).
At the same time, it should be noted that there is a transitional period until 31 December 2025, during which public entities are not required to use e-Delivery and may deliver correspondence by other means (e.g. via ePUAP, in paper form).
In the case of entities registered in the National Court Register (KRS) or the Central Register of Business Activities (CEIDG), the deadline for opening an e-Delivery box depends on the date of registration or entry in the register, namely:
- entities registering in the KRS from 1 January 2025 onwards should have an e-Delivery box opened then (the delivery address will be mandatory upon registration) and so should individuals applying for registration in the CEIDG,
- entities registered in the National Court Register before 1 January 2025 (mainly entrepreneurs) should have an e-Delivery box opened from 1 April 2025,
- individuals registered in the CEIDG by 31 December 2024 should have an e-Delivery box opened from 1 October 2026, but if they make changes to their CEIDG entries after 30 June 2025, the obligation will arise earlier, i.e. from 1 July 2025.
By this time, an e-Delivery mailbox must be opened and activated. Opening and activating the mailbox also entails defining the group of people who will have access to it and assigning appropriate roles and functions to them (e.g. administrator, authorized person, observer) in order to properly manage the mailbox and the incoming correspondence.
Irrespective of the above deadlines, entrepreneurs may already establish the address, open the e-Delivery box and start using it.
Obtaining an address for e-Delivery
To obtain an address for e-Delivery and a dedicated e-Delivery box, a relevant electronic application needs to be filed and an entry must be made in the Electronic Address Database (BAE). For organizational units, such as companies, the request for the creation of an address should be submitted by persons entitled to represent the organization (board of directors, authorized representative/proxy). In practice, it usually takes a few days from applying for the box to having it activated. E-Delivery can be made using dedicated websites and applications as well as using mObywatel application and Entrepreneur Account.
No active service by the required deadline
No sanctions are currently envisaged if entrepreneurs do not comply with the new regulations. In addition, the Act provides for a Public Hybrid Service (PUH) model, which consists of preparing a document in electronic form and sending it to the Polish Post Office, which will then print it out and deliver it to the addressee in paper form. It is not known at the moment how the systems will work in practice.
How can we help?
As Andersen in Poland, we can offer you the following support and assistance:
- in establishing the deadline by which the obligation to have a e-delivery mailbox will become applicable to you,
- in opening, activating and defining rules for access to e-Delivery mailbox in your company,
- by answering any questions you may have and addressing doubts regarding the e-Delivery service
KONTAKT
E: natalia.wojtkowska@pl.andersen.com
T: +48 22 690 08 88