Dear Ladies and Gentlemen,

we would like to inform you that as a result of the issuance of the latest announcement by the Ministry of Digitalisation of 21 December 2023 (Journal of Laws of 2023, item 2764), the obligation of certain entrepreneurs to have an address for e-delivery has been set for 1 October 2024.

The postponement of the implementation date of the e-delivery obligation was made possible by the amendment of the Act of 12 December 2023 amending the Act on electronic delivery (Journal of Laws, item 2699), which stipulated that the date specified in the communication of the Minister of Information Technology cannot be earlier than 30 March 2024 and later than 1 January 2025, as we mentioned in our previous post (E-delivery, another change in the effective date of new obligations of entrepreneurs).

Accordingly, from 1 October 2024, the obligation to use the National Electronic Delivery System will apply to:

• persons actively practising public trust professions such as advocate, attorney-at-law, tax advisor, restructuring advisor, patent agent, notary, and
• non-public entities entered in the National Court Register (KRS) from 30 December 2023.

We would like to remind you that the deadlines regarding this obligation for other non-public entities remain unchanged, i.e.

• those entered in the KRS before 30 December 2023 – from 1 January 2025;
• those submitting an application for entry into the Central Register and Information on Economic Activity (CEIDG) after 31 December 2023 and non-public entities entered into CEIDG before 31 January 2023, if they make changes to CEIDG from 30 September 2025 to 30 September 2026 – from 1 January 2024;
• those entered in CEIDG before 31 December 2023 if they have not made any changes to CEIDG from 30 September 2025 to 30 September 2026 – from 1 October 2026.

At the same time, it is possible that in the period until 1 October 2024, actions will be taken to amend the Act on electronic delivery in the aspects that are most doubtful at this moment, which – if such actions are taken – we will keep you informed about.

For any questions regarding the detailed regulations of the Act, we invite you to contact our Office.