In 2024, new regulations on e-Deliveries will come into force. Find out when the e-Delivery system will become mandatory and who will need to have an e-Delivery address.
How does the e-Delivery system work?
To put it simply, e-Deliveries for entrepreneurs will replace registered letters with acknowledgment of receipt. This applies to both correspondence sent to public administration bodies and to those addressed to entrepreneurs. The Ministry of Digital Affairs supervises the implementation of this system. Units that will be covered by mandatory e-Deliveries will have to receive and send documents only through this system. The documents sent will have to be in electronic form.
Before sending the correspondence, the entrepreneur will have to check whether the recipient has an e-Delivery address. The place where you can check this is BAE, which is a database of electronic addresses maintained by the Ministry of Digital Affairs. This database contains 3 categories of entities:
- Public
- non-public persons who are not natural persons,
- which are also natural persons.
Who can check e-Delivery addresses?
Only public entities will have full access to the database covering all 3 categories. Entrepreneurs will not have access to addresses for electronic delivery of individual natural persons entered in the BAE register. However, e-Delivery addresses belonging to entrepreneurs will be visible to any person who uses this register.
Legal basis and the obligation to use e-Deliveries
Both public entities and entrepreneurs have been obliged to apply the provisions of the Act on Electronic Delivery of 18 November 2020. These regulations are constantly being amended. A consolidated text has been announced, but further changes to the law are being introduced. In addition, there are announcements from the Minister of Digital Affairs, which specify the deadlines from which these regulations must be applied. So far, 3 such announcements have been published.
29 May 2023 (Journal of Laws of 2023, item 1077),
22 November 2023 (Journal of Laws of 2023, item 2540),
22 December 2023 (Journal of Laws of 2023, item 2764).
Each of them specified a new deadline for the e-Delivery regulations. However, it is not said that this is certainly the last change regarding electronic correspondence.
Since when the obligation to use e-Deliveries for entrepreneurs
The mandatory use of e-Delivery addresses has been divided into stages. In the first place, the e-Delivery system will cover non-public entities, such as limited liability companies or other commercial law companies that have been entered in the National Court Register after 30 September 2024. This obligation will also apply to people who exercise a profession of public trust. These are, m.in, tax advisors, legal advisors, advocates and notaries.
For the above-mentioned entities, the date from which e-Deliveries will be valid is October 1, 2024. The earlier deadline of March 10, 2024 is no longer valid. Therefore, entrepreneurs registered in the National Court Register gained over 6 months to implement the e-Delivery system.
An important date will be January 1, 2025. From that moment on, all newly registered entrepreneurs will have to have e-Delivery addresses. This applies to both entities entered in the National Court Register and in the CEIDG.
The next stage of the implementation of e-Deliveries will be the obligation to use this system by non-public entities registered in CEIDG no later than December 31, 2024. If such entrepreneurs do not make any changes to CEIDG between 01.07.2025 and 30.09.2026, the date from which they must switch to e-Deliveries will be 30 September 2026.
| DATA | Entities obliged to use e-Deliveries |
|---|---|
| 1 October 2024 | Newly registered companies entered into the National Court Register Persons who practice professions of public trust |
| January 1, 2025 | Newly registered companies entered in CEIDG Companies entered into the National Court Register before 30.09.2024 |
| 30 September 2026 | Companies registered in CEIDG before 31.12.2024 |
On the other hand, those entrepreneurs who want to make some changes to their entry in CEIDG after 1 July 2025 will have to start using e-Deliveries when they submit an application for data change.
