Starting April 1, 2025, all businesses registered in Poland’s National Court Register (KRS) must use the e-Delivery system for official correspondence with public authorities. Failure to comply may lead to missed deadlines or legal consequences, as documents will be considered delivered after 14 days, even if unopened.
E-delivery obligation from April 2025 in Poland
Public
Poland
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
4770
Content accuracy validation date:
25.02.2025
Content accuracy validation time:
12:18h
From 1 April 2025, all entities registered in the Polish register of entrepreneurs (KRS) will be required to use e-Delivery in correspondence with public authorities.
The meaning: each company must set up and activate an e-Delivery mailbox, appoint its administrators, and implement appropriate procedures. From that date, all correspondence between entrepreneurs and public entities, both sending and receiving letters, will generally have to be conducted via the e-Delivery system.
Moreover, since 1 January 2025, public administration bodies in Poland (including tax authorities and local government bodies) have been obliged to use the e-Delivery system.
Irregularities in e-Delivery can lead to serious consequences for companies, including missing the deadline for submitting a letter or so-called delivery fiction. e-Deliveries is a service for sending and receiving correspondence electronically, equivalent to sending a registered letter. This system will replace traditional (paper) correspondence sent by post, as well as e-correspondence sent by the ePUAP system.
This obligation will apply to both entrepreneurs registered in the National Court Register (companies and partnerships) as well as other entities conducting business activities (e.g., associations, foundations). Sending and receiving correspondence with public entities via e-Delivery will be free of charge. Entrepreneurs will also be able to use e-Deliveries for correspondence with other non-public entities (e.g., other entrepreneurs). However, this is not obligatory and will be a paid service.
It is important to state that sending a letter via the incorrect correspondence channel (e.g., ePUAP instead of e-Delivery) will result in the letter being deemed as not submitted (and all the negative consequences associated with this). After 14 days from the receipt of correspondence at the company’s e-Delivery address, the shipment will be considered delivered, even if the addressee does not open it (so-called fiction of delivery).
Other news from Poland
Railway cash register obligation in Poland: deadline delayed for 2027
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Sejm has approved a bill postponing the obligation for rail carriers to use cash registers from January 1, 2026, to April 1, 2027, to give operators more time to prepare. The delay is intended to align transport regulations with broader tax system developments and ensure that national tax recording systems are fully ready before the requirement takes effect. The Sejm has officially passed... Read more
Poland launches first wave of mandatory KSeF B2B E-invoicing-overview
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland has launched the first phase of mandatory B2B e-invoicing via the National e-Invoice System (KSeF), requiring large taxpayers (PLN 200m+ turnover) to issue invoices through KSeF from 1 February 2026, with wider rollout in April 2026 and micro-enterprises joining in 2027. Final regulations from the Polish Ministry of Finance confirm the FA(3) XML standard, phased compliance milestones, trans... Read more
New document was uploaded: E-commerce Poland - Legal requirements
Poland
Author: Nikolina Basić
The purpose of this document is to explain how electronic chargers for electronic vehicles are treated in terms of whether are they subjects of fiscalization or not, whether there is an obligation to use and process transactions via cash registers, an obligation to issue fiscal receipts, etc Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
E-invoicing-KSeF to launch on schedule, no delays confirmed
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland has confirmed that the National e-Invoice System (KSeF) will go live as planned from 1 February 2026, with a phased rollout based on turnover thresholds, strong security measures in place, and no penalties applied during 2026, as sanctions will only start from 1 January 2027. The Ministry of Finance of Poland has confirmed that the National e-Invoice System (KSeF) will be implemented on tim... Read more
Who needs a cash register in 2026 in Poland?
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
From 2026, most businesses selling to consumers in Poland must use cash registers, with exemptions mainly based on a PLN 20,000 turnover threshold, specific exempt industries, or payment methods such as bank transfers and mail order sales. The rules apply through 2027 and exclude B2B sales, real estate, and depreciable fixed assets from the turnover test. As we enter 2026, new tax regulations are... Read more
KseF 2.0: Important Deadlines for Polish Retailers
Public
Poland
Author: Tara Nedeljković
Poland
Author: Tara Nedeljković
Although KSeF 2.0 is primarily a B2B system, it introduces major changes for B2C retailers by requiring all VAT taxpayers to receive invoices via KSeF from February 2026 and progressively mandating invoice issuance through KSeF for retailers from April 2026. From 1 January 2027, cash register receipts with a buyer’s NIP will be prohibited, making KSeF the mandatory channel for such consumer invoic... Read more
Poland Launches Public Consultation on Permanent Establishment Rules for Mandatory KSeF E-Invoicing
Poland
Author: Tara Nedeljković
Poland’s Ministry of Finance has launched public consultations on draft tax clarifications defining when a permanent establishment in Poland is sufficiently involved in transactions to trigger e-invoicing obligations under the KSeF system. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login