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:
1376
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
Poland launches a new version of the e-receipts mobile app.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has launched an updated version of the free e-Receipts mobile app, enabling users to receive, store, and share electronic receipts across multiple devices for seamless expense management. The app, part of the government’s digital initiative, also allows manual entry of paper receipts, warranty tracking, and reporting of purchase irregularities. The Ministry of Finance... Read more
Poland to Launch KSeF 2.0 Test Environment in September ahead of full rollout in 2026 and officaly adoption of E-invoice legislation
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland is preparing to launch a new version of its e-invoicing platform, KSeF 2.0, with a test environment becoming available in September 2025. This transition follows the recent signing of new e-invoicing legislation and is set to officially launch for businesses on February 1, 2026, with a later date for smaller companies. E-invoicing in Poland: as of 1st September, the test version of the Nati... Read more
Poland set to launch VAT Deposit System in October 2025: important features
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland will introduce a new VAT deposit system (kaucyjny system) on 1 October 2025, requiring refundable deposits on single-use beverage packaging, with VAT applied only to unreturned deposits. The rules clarify VAT liability, allow refunds via cash or non-cash methods, and oblige businesses across the supply chain to update invoicing, reporting, and refund systems to avoid penalties. Poland is pr... Read more
Large tax inspections in Poland – fines for missing receipts
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland has intensified tax inspections this summer, targeting especially seasonal retailers and focusing on the proper issuance and delivery of fiscal receipts, with fines of up to PLN 1,000 per violation. Authorities emphasize that printed receipts must be physically handed to customers (or sent electronically if agreed), and failure to do so—even if printed—is treated as a violation. Tax audits... Read more
Polish Parliament approves rollout of National e-Invoice System.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Parliament has approved the phased rollout of the National e-Invoice System (KSeF), making e-invoicing mandatory starting February 1, 2026 for large businesses, with full adoption by 2027. The reform includes delayed penalties and register transition, along with a shortened VAT refund period from 60 to 40 days to support business cash flow. Few days ago, the Sejm passed a bill int... Read more
Poland moves to simplify E-Invoicing with a new VAT Bill, and technical documentation is updated.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland is advancing a VAT bill to simplify e-invoicing through a phased rollout of the updated KSeF system, shorter VAT refund times, and exemptions for micro-entrepreneurs until late 2026. Alongside legal changes, new technical documentation—including the FA_VAT (3) schema and expanded offline and QR code features—will support businesses in preparing for mandatory e-invoicing starting February 20... Read more
Poland clarifies VAT Rules for Deposit system ahead of October launch.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland's Ministry of Finance has issued draft VAT guidelines ahead of the October 1, 2025 launch of the new deposit system, clarifying tax treatment for packaging in the beverage and retail sectors. Key rules confirm that VAT applies only when packaging isn’t returned, and businesses must account for VAT proportionally if returns can’t be tracked. On July 3, 2025, Poland’s Ministry of Financ... Read more