Thedy & Partners on the Electronic Delivery Act: When it comes to e-Service, you have to be careful about deadlines
The law on electronic deliveries envisages the widespread implementation of addresses for e-Deliveries. Correspondence between taxpayers and the treasury is to take place mainly via this route.
However, there will be exceptions to this rule and, for example, in a situation where it is impossible to deliver a letter by electronic means or in a case where separate regulations provide for the possibility to make delivery using other methods, the tax authority will be able to deliver a letter to a taxpayer bypassing e-Delivery.
– The Public Registered Electronic Delivery Service (PURDE) will be implemented by Poczta Polska. The entry of the e-Delivery address into the database of such addresses will result in the conclusion of a contract with the Post Office. Correspondence under PURDE implementation will be available for collection by the addressee for 25 days from the date of posting. After this period, uncollected correspondence will be deleted. The size of a single correspondence under PURDE implementation will not be allowed to exceed 15 MB (including attachments). Importantly, the removal of correspondence from the delivery box will also remove the evidence associated with the correspondence from the delivery box. Although the taxpayer will be able to request them, as the documents will be archived in PUDRE for 36 months, points out Michał Nawrot, consultant at Thedy & Partners.