From 1 July 2021 the Electronic Service Act enters into force. The new rules will modify, inter alia, the form of communication with public authorities and courts. This will have a direct impact on the functioning of commercial companies. We have already written that the National Court Register from 1 July also changes the mode of service of entities registered in the KRS, all requests for changes in data in entities or new registrations will only be made in electronic form.
Thanks to the revision of the accelerated electronicisation of services, proceedings and even court proceedings, stakeholders will be able to speed up official and judicial processes. The new rules will be included in the Code of Civil Procedure, the Commercial Companies Code and the Code of Administrative Procedure.
The most significant change in electronic services for entities registered in the KRS is the obligation to have electronic boxes which will be specialised in receiving correspondence from administrative and judicial entities. The obligation to set up an electronic mailbox will be subject to:
- partner companies
- limited companies
- public companies
- limited-liability companies
- public limited liability companies
- limited liability companies
In addition, once such a delivery box has been established, the above mentioned entities will be required to appoint an administrator who will have all the rights associated with the box, will be able to activate the address and manage the box. The obligation to appoint an administrator for an electronic mailbox will apply to companies, but individuals conducting a single business activity will be exempt from it.
Another amendment is the creation of an electronic address database, all addresses will be disclosed in the public register and will become an equivalent form of official correspondence service from public administrations and courts.
The implementation of technical solutions related to the electronic inbox is still under way, and a change in the date of entry into force of new solutions is already being considered. Applications for the creation of electronic addresses can be submitted from 1 July 2021, However, if the deadline for entry into force of electronic box regulations is deferred, they will most likely enter into force 1 October 2021.
Entrepreneurs should ensure any time limits for the obligation to set up an electronic delivery box in order to avoid serious complications in the event of failure to do so, in the form of, for example, fictions of service of letters directed by offices and courts.
Written by Darya Bannaya
Younger tax consultant. Graduate of Law at the Faculty of Law and Administration of the University of Warsaw, graduate of Global Business, Finance and Management in Warsaw School of Economics. Winner of the Ministry of Finance competition “Tax to Leaders” 7. edition.
Conducting trainings and conferences for foreigners in tax aspects of conducting and establishing business in Poland. He specializes in tax law, advising clients on current matters relating primarily to income taxes. Author and co-author of a tax law publication.