Electronic delivery will be the norm
Public entities will be obliged to send documents using the e-Delivery system. Also companies and public trust professions (including tax advisors) in their dealings with the public administration will have to receive and send documents via e-Delivery, according to the Electronic Delivery Act.
– The transition to electronic communication will be gradual. For example, in the case of tax authorities, local government units and professions of public trust, including tax advisors, this obligation will already come into force on 10 December 2023, points out Michał Nawrot, consultant at Thedy & Partners.
By contrast, the courts or the Court will not be subject to this obligation until 1 October 2029.
– Importantly, the e-Delivery box will eventually replace the correspondence function via ePUAP, adds Michał Nawrot.
E-Deliveries are legally equivalent to traditional registered mail. Three services will be available in this respect:
- Public Registered Electronic Delivery Service (PURDE) – enabling electronic communication between a public entity and citizens.
- Public Hybrid Service (PUH) – through which the Body will be able to send correspondence electronically to a citizen who does not have an electronic address (the designated operator will convert the correspondence into paper form).
- Qualified Registered Electronic Delivery Service (Q-delivery) – allowing electronic communication between non-public bodies.
If someone would already like to obtain an e-Delivery address, they can apply for one. There are two addresses for this:
- For entrepreneurs: https://www.biznes.gov.pl/pl/e-uslugi/00_0709_00
- For others: https://www.gov.pl/web/gov/uzyskaj-adres-do-e-doreczen-u-publicznego-dostawcy-uslugi-e-doreczen
The addresses will be entered in the Database of Electronic Addresses (BAE). The entry of an address for electronic delivery in the BAE will be equivalent to a request for delivery of correspondence sent by public entities to this address. The entry in the BAE will have legal effects from the day it is made – from that moment on, correspondence will, as a rule, be sent to the electronic delivery address.
– It is also important to note that the electronic delivery box is used for temporary storage of correspondence. The entity using the electronic delivery box will be obliged to archive on an ongoing basis (outside the box) the collected correspondence, emphasises Michał Nawrot.