21.12.2023 Company law

Electronic delivery: postponement of the deadlines

The date of entry into force of mandatory e-delivery has been postponed again. On 19 December 2023, an amendment to the Electronic Delivery Act signed by the President came into force.

E-delivery – not earlier than from 1 October 2024

According to the amendment, the obligation to possess an electronic delivery mailbox is to be introduced not earlier than on 1 October 2024. The new date was specified in a communicate of the minister of digitalization, announced in the Journal of Laws on 22 December 2023.

E-delivery: Which institutions are covered by the deadline change?

E-delivery is to serve as the equivalent of a registered letter with acknowledgement of receipt. According to the Electronic Delivery Act, the new solution is aimed, among others, at entrepreneurs, public trust professionals, self-governments and public authorities, and the implementation of mandatory e-delivery is to take place in stages.

As mentioned above, the obligation to have an electronic delivery box is to be introduced not earlier than 1 October 2024.  The list of entities covered by this deadline change includes:

  • companies applying for registration in the National Court Register from 1 October 2024,
  • attorneys at law, legal advisors, tax advisors, restructuring consultants, patent attorneys, notaries public,
  • ZUS and KRUS,
  • National Health Fund (NFZ),
  • public health care institutions
  • public universities,
  • Polish Academy of Sciences (PAN),
  • state cultural institutions,
  • government administration bodies, public authorities and state control bodies,
  • other state and local government legal persons.

In line with the current timetable, the obligation to use e-delivery mailbox from 1 January 2025 covers:

  • companies registered in the National Court Register before 1 October 2024,
  • other public bodies,
  • entities applying for registration in CEIDG.

Change for electronic delivery: why?

The parliamentary draft was justified by the inadequate preparation by the operator, Poczta Polska, of the ICT system to perform statutory tasks in an uninterrupted manner.

It should be recalled that the original deadline for e-delivery was set for 10 December 2023. However, due to the comments and demands of the legal and local government communities, the Minister of Digitalisation informed about the postponement of the deadline for the entry into force of the first stage of the implementation of e-Delivery from 10 December 2023 to 30 December 2023.

Then, in a communication of 21 December 2023, the Minister of Digitalisation set a new deadline of 1 October 2024.

E-delivery: support of our law firm

No matter what the deadline is, the setting up of an address and the establishment of an e-delivery box is now available to companies. As soon as the box is activated, all official correspondence should be sent to the e-delivery address.

Our law firm supports entrepreneurs in setting up and activating an e-delivery box.

E-delivery: Find out how we can help!

Anna Szczerba Director of Company Law Department and Corporate Secretarial Services
TGC Corporate Lawyers
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