E-delivery in practice. From now until the end of 2025, public entities will be allowed to defer their obligations under the PAC. This means that paper deliveries, e-deliveries, and those filed via e-PUAP will all be considered equivalent during this transition period. However, starting January 1st, 2026, a new obligation will be imposed on all public entities.
The e-delivery system is to be nationwide and is expected to replace transfers of paper correspondence over time. In addition to financial and environmental goals, the new solution is also expected to speed up the process of communication with public entities.
Among the advantages of e-delivery are streamlined message flow, elimination of paper correspondence, facilitated electronic filing of documents, and 24/7 access to the service via computer, smartphone, or tablet, regardless of location.
Despite the operation of the system on the Internet, each entity covered by the regulations will have its Address for e-delivery. Entrepreneurs registered with CEIDG and KRS must have an e-Delivery box, as well as other non-public entities registered with KRS, such as foundations and associations.
Regardless of the physical location, the company’s address remains permanent and can only be changed if the entity is liquidated.
Companies that were established before these dates must apply for an e-address by a certain date: