Effective 1 October 2026, a broad group of entrepreneurs must maintain an active e-Delivery (e-Doręczenia) address. For accounting offices, this is not merely a technical channel change but requires establishing clear internal procedures: who receives electronic correspondence, who forwards it to the office, and who monitors deadlines. Failure to manage e-Delivery properly may result in missed deadlines and legal consequences equivalent to or worse than missed paper registered mail.
Key Takeaways
- Procedural Overhaul Required: Accounting firms must formalize workflows for e-Delivery handling, including authorization matrices and deadline tracking systems.
- Client Communication: Clients must be informed that the e-Delivery mailbox belongs to them; the accountant acts as processor, not owner, and cannot assume liability for unread messages.
- Risk Mitigation: Implementing automated notifications and regular mailbox audits reduces the risk of overlooked tax office decisions, summons, or audit notifications.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement