Poland to require e-Deliveries and updates Polish Classification of Activities
Starting 1 April 2025, Polish entities registered in National Court Register will be required to have and use an e-Delivery address, which serves as the electronic equivalent of a registered letter with acknowledgment of receipt for communication with Polish public entities. In addition, on 1 January 2025 an updated list of Polish Classification of Activities (PKD codes) came into effect. During the transitional period, which will last until 31 December 2026, both the PKD 2007 and PKD 2025 codes may be used simultaneously.
e-Delivery obligation
Starting 1 April 2025, Polish companies will be required to have and use an e-Delivery address, which serves as the electronic equivalent of a registered letter with acknowledgment of receipt for communication with Polish public entities.
The law also does not impose any additional sanctions for failing to set up the e-Delivery inbox within the deadline, but in practice this may result in the company being unable to send and receive documents to and from public authorities and being unable to submit further applications to the registry court, which will require the creation of an e-Delivery address as a first step.
The e-Delivery inbox does not have to be fully functional initially since not all public institutions have adopted the system yet. For instance, while some Polish courts already use e-Delivery, the full transition for all courts is expected from 1 October 2029. As a result, although Polish companies are required to adopt the e-Delivery system by 1 April, public institutions are still in a transitional phase and will gradually implement the system.
Setting up the e-Delivery inbox: first method
The primary method for setting up an e-Delivery inbox is by submitting an application through the dedicated entrepreneur account on the following link: https://www.biznes.gov.pl/en/e-uslugi/00_0709_00. Alternatively, the inbox application can be submitted alongside an application to the registry court for a company data change. Through these methods, an inbox is created and managed via a free public system provided by the Polish administration.
Each company must appoint at least one mailbox administrator, responsible for receiving, managing, and storing a company’s correspondence. The administrator will have access to messages and can forward them and share access with other relevant persons via selected folders while maintaining the confidentiality of the overall inbox contents. There are no restrictions on the number of administrators, and they may include management board members or employees of the company. Although no specific qualifications are required, at least one administrator should be proficient in Polish since correspondence with Polish authorities is conducted exclusively in Polish. The application must include the administrator’s name, surname, email address, and PESEL number (the identification number assigned to every Polish citizen and resident for administrative purposes) or the European Identification Number if the PESEL number is not assigned.
An e-Delivery inbox created this way is free of charge and registered automatically, requiring no additional applications.
The public system, however, is currently experiencing difficulties: suffering overloads and technical issues that affect the reception and sending of correspondence.
Setting up the e-Delivery inbox: second method
The e-Delivery inbox can also be created through a private service provider. Although the application process is similar to the public system, managing the inbox incurs fees, and the mandatory registration of the address in the government’s delivery address database requires a separate application. The specific terms and services depend on the provider, and further details can be found on their respective websites.
Private service providers may offer a more user-friendly experience with additional functions compared to the national system. Moreover, their support services are more responsive and efficient in addressing potential inbox issues, also in English. This option may be particularly beneficial for larger international corporate groups.
Changes in Polish Classification of Activities
The codes of the Polish Classification of Activities (PKD codes) are used to describe and categorise the business activities carried out by Polish companies. These codes are listed in the company's Articles of Association. Additionally, the company is required to report ten PKD codes to the registry court, including one that describes the company’s predominant activity, which are disclosed in the excerpt from the business register.
As of 1 January 2025, a new updated list of PKD codes came into force. The regulations provide for a transitional period, lasting until 31 December 2026, during which companies can continue using the old PKD codes without any consequences. Therefore, since there is no immediate obligation to amend the Articles of Association solely for updating the PKD codes, this can be done alongside other changes during the transitional period.
After 1 January 2027, the registry court will automatically update the outdated PKD codes in the business register, but the Articles of Association must be updated by shareholders. We recommend, however, that the PKD codes be updated in the Articles of Association before the transitional period ends to ensure they accurately reflect the company's actual business activities, rather than waiting for the automatic change by the court.
For more information on setting up an e-Delivery address and assistance in preparing an updated list of PKD codes for your company and notifying the registry court, contact your CMS client partner or these CMS experts.
