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
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2076
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).
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