24 April 2024

E-delivery obligatory from October 1st

It has been announced that a revolution in the delivery of official letters and documents will take place, with the implementation date already set. From October 1st, 2024, all public and non-public entities mentioned in the Electronic Delivery Law will be required to have an e-address. Additionally, the Ministry has provided further dates for the partial enactment of the law.

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.

e-Delivery – basic information

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.

Address for Delivery (ADE)

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.

Key implementation dates

  • October 1st, 2024 – the effective date of mandatory e-credentialing for public and non-public entities.
  • Until December 31st, 2025 – transition period, until this date paper deliveries, e-deliveries, and those submitted via e-PUAP will be equivalent.
  • January 1st, 2026 – mandatory e-delivery for all public entities.

Companies that were established before these dates must apply for an e-address by a certain date: 

  • companies in the KRS registry had to file by March 10th, 2024, 
  • companies in the CEIDG registry – by September 30th, 2026.

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ARPI Accounting is a part of ARPI Group, a Norwegian holding which started to operate in Poland in 2001.