E-deliveries for entrepreneurs

For many years, digitisation and computerisation have been increasingly expanding across various spheres of life. More and more matters, both private and professional, are handled using laptops or mobile phones. Instead of going to offices to fill in paper forms, we use their online equivalents, which we complete at home or work without personal visits. Instead of traditional post, we use electronic mail, and essential documents are stored on computer media rather than in paper form. Digitisation and computerisation of different areas of our lives undoubtedly save time, offer greater flexibility, accelerate certain processes, and also provide financial benefits. Modern technologies have been increasingly present for years in law and the activities of public administration bodies. This is evident, among others, in the possibility of holding remote hearings, presenting evidence electronically, or the growing number of government online portals through which various matters can be handled without leaving home. Another digital revolution is taking place in the area of e-deliveries. It will affect lawyers, offices, but also entrepreneurs registered with CEIDG and KRS. In this article, we will focus primarily on presenting the most important issues concerning e-deliveries and their consequences, which will be particularly significant for companies and entities operating in legal transactions.

From when is the obligation to have new mailboxes for entrepreneurs?

E-deliveries are practically intended to be the equivalent of a registered letter with acknowledgment of receipt. According to legal provisions, such delivery produces the same legal effects as a registered letter with acknowledgment of receipt. Matters regarding electronic mailboxes and e-deliveries are regulated in the Act on Electronic Deliveries. This regulation imposes an obligation to set up such electronic mailboxes for, among others, non-public entities registered in KRS or CEIDG. The Act also provides different deadlines for fulfilling this obligation based on the type of entity. A different deadline is set for public authorities and entrepreneurs registered in KRS or CEIDG. It is worth noting that entrepreneurs have been granted somewhat more time to comply than public entities or professional representatives. According to the provisions, entrepreneurs registered in KRS before 10 December 2023 must set up an e-delivery address no later than 10 March 2024. Entities newly registered in KRS after 10 December 2023 will automatically receive an electronic delivery address (it will be created along with other formalities). As regards sole proprietorships, entities registered in CEIDG before 31 December 2023 must comply by 1 October 2026. All entrepreneurs registered in CEIDG from 1 January 2024 will also automatically receive electronic delivery addresses. However, it should be noted that the update of the obligation with the final date does not prevent older entities from setting up an electronic mailbox earlier. It is also worth pointing out that foreign entrepreneurs not registered in KRS will not be subject to the obligation to have an e-delivery mailbox. However, companies conducting business in Poland and holding a Polish tax identification number (NIP) will have the option to set up the appropriate mailbox.

E-delivery mailbox — is it worth setting it up earlier?

The regulations introducing e-deliveries do not provide for any sanctions for failing to set up an electronic mailbox during the transition period. However, many experts point out that having one will be beneficial and convenient both for entrepreneurs and public authorities, which will start using it earlier. E-deliveries will speed up communication with offices, allowing entrepreneurs to save time. Additionally, they will gain certainty of security and convenience regarding sent correspondence. Public administration bodies will be able to communicate more easily with entrepreneurs and send them relevant documents. Setting up an e-delivery mailbox will enable business entities to handle matters more quickly and conduct administrative proceedings more efficiently. Another motivation for setting up the address may be the earlier opportunity to familiarise oneself with the e-delivery system. The sooner the mailbox is set up, the more smoothly one will adapt to new procedures and learn how to use them.

What is the procedure for setting up an e-delivery mailbox?

Setting up an e-delivery mailbox will be possible by using a public service or via commercial service providers. If you decide to use the first option, you should submit an electronic application through the website www.biznes.gov.pl. The office will then check whether the application is complete and correct. In case of errors or omissions, the entity will be requested to complete it within 7 working days. If the application is approved by the office, it will be necessary to activate the mailbox and the e-delivery address. If the mailbox is activated via a public provider, the address will automatically be entered into the electronic address database. However, when using private services, an additional obligation will arise for the entrepreneur. In this case, it will be necessary to submit an application to add the mailbox to the electronic address database. When the relevant entry is made, the obligation to use e-deliveries will be fulfilled. From that moment on, public administration bodies will deliver correspondence to entrepreneurs exclusively in electronic form.