TGC Corporate Lawyers Legal review – November 2023

Newsletter – changes in regulations and interesting decisions – November 2023.

1. Postponement of the effective date of the obligation to use e-Delivery 

On 22 November 2023, the Ministry of Digital Affairs issued a statement on the postponement of the date of entry into force of the obligation to use electronic delivery from 10 December to 30 December 2023. This is due to appeals from the communities obliged to implement a new system of communication with public administration bodies in December this year. The new deadline applies to advocates, attorneys-at-law, notaries, patent attorneys, restructuring advisors, as well as local government units and government administration bodies.   

The Ministry of Digital Affairs has also announced changes to the e-Delivery system. New features include, among other things, mass sending of messages to multiple recipients, ability to send large attachments, and mass archiving of messages in delivery box. The Minister of Digital Affairs is also expected to submit a bill amending the final deadline for implementing the obligation to use e-Delivery from 1 January 2024 to 1 January 2025, sine under the current law, the maximum postponement was only possible until 30 December 2023, which the Digital Affairs exercised by issuing a communication on 22 November 2023. 

Learn more.  

2. New OHS rules for working on computers 

On 17 November 2023, the Regulation on health and safety at work in workstations equipped with screen monitors entered into force. Many of the existing solutions were not adapted to technological progress. A key change is the introduction of an obligation to provide a desktop monitor and an additional keyboard and mouse to employees working on mobile devices, such as laptops or notebooks. A new thing is also the reimbursement of contact lenses. Other OHS changes to computer workstations are related to ergonomics, e.g. equipping the workstation with a footrest at the employee’s request, positioning of the equipment should not force uncomfortable movements of the head and neck, etc.  

Employers have 6 months or until 17 May 2024 to adapt computer-equipped workstations to the minimum health and safety and ergonomics requirements set out in the Annex to the Regulation. When creating new jobs during the transition period, employers should immediately adapt workstations equipped with computers to the requirements set out in the Regulation.  

Learn more. 

3. Possibility to restrict access to PESEL number 

From 17 November 2023 citizens can restrict access to their PESEL number. This option is to prevent identity theft, such for example, to enable a criminal to take out a loan. You can restrict access to your PESEL number at the office or via the mobywatel.gov.pl website. If the deadline is met, it will be possible to do so via the mObywatel application from mid-December. Unfortunately, for the time being, the restriction of PESEL number has no effect. Financial institutions (e.g. banks) will be required to verify whether access to PESEL number is restricted (e.g. when concluding a loan agreement) only from 1 June 2024. Legal consequences will be drawn for events occurring from that date onwards.  

Learn more.  

4. A new model general power of attorney in tax matters  

The Ministry of Finance has published a draft regulation amending the model general power of attorney in tax matters (form PPO-1) and notifications of change, revocation or termination of such power of attorney (form OPO-1). Thanks to the amendment, these forms will be adapted to the rules on e-delivery. The redundant fields for fax, mail, electronic address on the tax portal, as well as information about attachments and comments have been removed from the forms. The changes will also visually adapt the forms to the current standards of creating electronic forms. The new forms will come into force on 10 December 2023.  

5. Changes to inheritance law 

The amendment to the Civil Code regarding the rules of inheritance came into force on 15 November 2023. The purpose of the amendments is to shorten the duration of inheritance proceedings, to narrow down the third group of inheritance, to introduce new grounds for the unworthiness of inheritance, to change the rules for submitting declarations of acceptance or rejection of inheritance (including simplified rejection of inheritance on behalf of minor children). The new regulations apply to the opening of a succession taking place after the date of entry into force of the amendment.  

We wrote about the changes to inheritance law in  the October and August legal review.  

6. Webinar: KSeF implementation – key legal and tax issues 

We encourage you to download the recording of our webinar, during which TGC and Crowe PL experts answered the most frequently asked questions from companies regarding legal and tax issues related to KSeF. You will find out:  

• who will be obliged to implement e-invoices and which entities will be exempt from this obligation,  
• the scope of the obligation to issue e-invoices in domestic (B2B and B2G) and cross-border transactions  
• the financial sanctions that may be imposed and how much they will amount to, and 
• how to prepare your organization for KSeF implementation 

Watch the recording here.  

7. Webinar: E-Delivery for commercial companies – how to prepare for the new obligation?  

We encourage you to download the recording of our webinar discussing the obligation to switch to e-delivery by commercial companies, during which our experts suggested how and when to prepare for the transition to electronic delivery. We discussed the following issues:   

• What is e-delivery?  
• How to prepare for the upcoming changes?  
• Which entities are obliged to use e-delivery?  
• How do I set up an e-delivery address mailbox?  

Watch the recording here.