New E-Delivery Address Requirement in Poland

New E-Delivery Address requirement for established businesses in Poland replacing the paper correspondence. The requirement has recently postponed.

Poland introduced an E-Delivery Address requirement for established liberal professionals and entities entered in the Polish Register of Entrepreneurs, consisting of setting up a mailbox to receive correspondence from public entities. The e-Delivery system will replace paper correspondence and the current ePUAP (Electronic Platform of Public Administration Services).

Initially required as from 10th March 2024, the Polish authorities have postponed this obligation, so the first companies will be have to set it up by 1 October 2024. Find here the official annoucement of the postponement and the implementation dates.

Upon implementation, the administration will no longer send paper correspondence or notifications via ePUAP. Polish established businesses subject to this obligation must create a dedicated e-delivery address to receive correspondence from public administration entities, including the tax office. Newly registered businesses will have this mailbox automatically activated.

Have a look at our Polish VAT manual for more information on compliance obligations in Poland. 

You can find the full implementation schedule and additional information about this new requirement here.

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