e-Deliveries
From 1 January 2025, public institutions, including offices, hospitals and schools, began to widely use e-Delivery. The e-Delivery System will ultimately replace other forms of correspondence, including traditional, paper official correspondence, as well as correspondence conducted by the Electronic Platform of Public Administration Services (ePUAP). This is a big breakthrough in the handling of correspondence, but also an obligation not only for offices, but also for some non-public entities.
The legal basis for registered electronic delivery is the EU eIDAS Regulation and the Act of 18 November 2024 on Electronic Delivery (UoDE).
In accordance with the Act on Electronic Deliveries, ultimately all public entities and most non-public entities will be required to have an address for electronic delivery and to conduct correspondence via e-Deliveries. Therefore, every company registered in the Central Registration and Information on Business (CEiDG) or the National Court Register (KRS) will also be obliged to use e-Deliveries. Other non-public entities entered in the National Court Register, such as foundations and associations, will also have to have an e-Delivery address.
Non-public entities registered in the National Court Register by 1.01.2025 must launch e-Deliveries from 1 April 2025. Details on the dates of launching e-Deliveries can be found in the diagram below.
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The use of e-Deliveries by citizens is not mandatory.
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e-Deliveries can be launched at any time by filling in the e-Delivery APPLICATION form, however, with the deadlines specified in the schedule Schedule - e-Deliveries - Portal Gov.pl for a given type of entity. In the form, you should provide the details of the company or organization for which you are setting up the address and select the administrator of the mailbox. Additional information on e-Deliveries and how to launch them can be found on the page How to set up an address and box for e-Deliveries - e-Deliveries - Portal Gov.pl
Pay close attention to the role of the delivery box administrator. This is because it is a person or entity authorized to manage the e-Delivery box. In the case of companies, it is important to appoint an administrator who will be responsible for managing the mailbox and access to all its functions, namely sending and receiving correspondence, configuring the delivery box, indicating additional natural persons authorized to perform operations on the delivery box.
Due to the fact that the e-Deliveries inbox will receive official correspondence, which may come from many public entities, including tax authorities and the Social Insurance Institution, it is important that incoming correspondence in matters related to the tax and HR and payroll areas is immediately sent to the entity responsible for handling financial and accounting as well as HR and payroll matters.
To sum up, e-Delivery is a modern tool that changes the way documents are served in Poland. According to the new regulations, e-Deliveries have already become mandatory for many public entities, and soon they will also be mandatory for entrepreneurs, which makes it worth familiarizing yourself with this system and setting up an e-Delivery box. We encourage you to read more information about e-Deliveries available on https://www.biznes.gov.pl/pl/portal/004495
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Mac Auditor Team
