20.02.2024 Company law

E-delivery: current deadlines and implementation pros and cons


At the end of December 2023, the Minister of Digital Affairs decided to postpone the implementation of e-delivery once again for, amongst others, advocates, legal advisers and tax advisers. The principles of the solution remain the same. By when do particular entities have time to switch to e-delivery?

E-delivery – new implementation plan

The dates for making the National Electronic Delivery System mandatory have been postponed several times.

Below is an updated timetable for the implementation of e-delivery for non-public and public entities.

E-DELIVERY – NON-PUBLIC ENTITIES
  Date of entry into force of the obligation use of e-delivery  Entities covered by the obligation
1 October 2024  New deadline set out in the communication from the Minister of Digital Affairs of 21 December 2023 (previously the deadline was planned for 30 December 2023)Persons in professions of public trust: advocate, solicitor, tax advisor, restructuring advisor, patent agent, notary. Non-public entities entered in the National Court Register (KRS) from 1 October 2024 (Article 9(1)(1-8), Article 155(10) and Article 166(5) of the Act).
1 January 2025Non-public entities entered in the KRS before 1 October 2024 (Article 151(1) of the Act).
1 January 2025Non-public entities applying for entry in the Central Register and Information on Economic Activity (CEiDG) (Article 152, paragraph 1 of the Act).
1 July 2025  Non-public entities registered in CEiDG until 31 December 2024. – if they made changes to the entry after 30 June 2025 (Article 152(2) of the Act).
1 October 2026Non-public entities entered in CEiDG until 31 December 2024 (Article 152(3) of the Act).
E-DELIVERY – PUBLIC ENTITIES
Date of entry into force of obligatory use of e-deliveryEntities covered by the obligation
1 October 2024 New deadline set out in the communication from the Minister of Digital Affairs of 21 December 2023 (previously the deadline was planned for 30 December 2023)Government administration bodies and budgetary units serving these bodies (Article 155(1) of the Act). Other public authorities, including state control and law protection authorities and budgetary units serving these authorities (Article 155(2) of the Act). The Social Insurance Institution and the funds it manages, and the Agricultural Social Insurance Fund (KRUS) and the funds managed by the President of the Agricultural Social Insurance Fund (Article 155(3) of the Act). National Health Fund (NFZ) (Article 155(4) of the Act). Executive agencies, budget economy institutions, state special purpose funds, independent public health care institutions, public universities, the Polish Academy of Sciences and organisational units created by it, state and local government cultural institutions, other state or local government legal persons established on the basis of separate acts in order to perform public tasks (Article 155(5) of the Act). Local government units and their unions and metropolitan unions and local government budgetary establishments – with regard to the public registered electronic delivery service (Article 155(6) of the Act).
1 January 2025Other public entities (Article 155(9) of the Act).
1 October 2029Courts, tribunals, bailiffs, prosecutors, law enforcement agencies and the Prison Service (section 155(7) of the Act). Local government units and their unions as well as metropolitan unions and local government budgetary establishments – with regard to the public hybrid service (Article 155(6) of the Act).

E-delivery in companies: advantages and disadvantages of the new solution

E-delivery is the electronic equivalent of a registered letter with acknowledgement of receipt, but it has a number of advantages over the solution we are all familiar with, including:

  • speed of communication,
  • electronic document management options,
  • security,
  • sending and receiving correspondence from anywhere, at any time,
  • saving time and money.

E-delivery also has disadvantages. One of them is the obligation to use this form of communication from a specific deadline. This also entails the necessity to set up an e-delivery address.

The e-delivery address is assigned to the user/administrator of the electronic mailbox. More than one administrator can be indicated in the e-delivery address application. Please note that only administrators can activate the address and manage the mailbox.

The mailbox will eventually replace correspondence via ePUAP, but this will not happen immediately. Many entities will have to manage different forms of correspondence at the same time for a while. Some public entities, such as courts or local government units, will only be obliged to switch to e-delivery in 2029. In addition, offices and other public entities can send documents in a so-called hybrid service.

E-delivery: how can we help?

TGC Corporate Lawyers support includes, inter alia, assisting companies in setting up and activating an e-delivery mailbox. Notwithstanding the postponement of the deadline, companies can already apply to create an address and set up an e-delivery mailbox.

E-delivery: Find out how we can help!


Anna Szczerba Director of Company Law Department and Corporate Secretarial Services
TGC Corporate Lawyers
Want to stay up to date?
Subscribe to our newsletter!
Full version

TGC Corporate Lawyers

ul. Hrubieszowska 2
01-209 Warszawa
Polska

+48 22 295 33 00
contact@tgc.eu

NIP: 525-22-71-480, KRS: 0000167447,
REGON: 01551820200000. Sąd Rejonowy dla
m.st. Warszawy, XII Wydział Gospodarczy

Mapa