Poland introduces new digital delivery and invoicing requirements for businesses

Polish entrepreneurs face significant changes regarding digital correspondence and invoicing. Under the new e-Delivery system, digital letters hold the same legal weight as registered mail with acknowledgment of receipt. For existing sole proprietorships, an e-Delivery address must be established and activated by September 30, 2025. A critical rule dictates that a document is considered delivered 14 days after it arrives in the inbox, regardless of whether it has been opened. This creates a risk of missing legal deadlines for appeals or payments if the inbox is not monitored.

Additionally, starting January 1, 2027, businesses must include the National e-Invoice System (KSeF) number in the title of bank transfers. This requirement aims to combat payment bottlenecks and reduce accounting errors by directly linking payments to specific registered invoices. The KSeF number is a unique identifier assigned by the system upon the invoice's acceptance into the registry. To manage these changes effectively, businesses are encouraged to use integrated software and ensure they regularly check the registry, as the system does not send automatic notifications for new documents.