At the beginning of 2025, new regulations have been introduced that will impose additional obligations on companies. What should you be aware of?
Electronic delivery address – a new obligation for businesses
Since 1 January, the public administration, central government bodies (including the Social Insurance Institution [ZUS] and the Agricultural Social Insurance Fund [KRUS]) and local government bodies have been using e-Delivery (e-Doręczenie).
e-Delivery is a registered electronic delivery service that enables correspondence to be sent and received electronically with the same effect as a registered letter with acknowledgement of receipt.
Ultimately, the e-Delivery service is intended to replace the traditional paper-based official correspondence and the ePUAP electronic platform for public administration services.
During a transitional period until the end of this year, public authorities will send correspondence to an electronic delivery address – if the recipient has one.
If the recipient does not have an e-address, correspondence will be sent as before (i.e. by post and the e-PUAP system).
The deadline for obtaining an e-Delivery address depends on the date of registration with the National Court Register (KRS):
- Companies registering with the KRS on or after 1 January 2025 will set up an e-Delivery box at the time of registration
- Companies registered in the KRS before 1 January 2025 must obtain an e-Delivery address by 1 April 2025
The application for an e-Delivery address can be completed and submitted online.
Change of activity – be aware of the new PKD codes
On 1 January 2025, the codes and descriptions of the scope of activity in the PKD classification of economic activities have also changed.
PKD 2025 has been adapted to the changes made by the European Union (NACE) and also includes activities that have emerged in the economy in recent years.
Enterprises starting to operate in 2025 will already be using the new codes.
For the purposes of statistics, record keeping, documentation and accounting, as well as in official registers and information systems of public administration, entities established earlier may continue to use the previous classification (PKD 2007) until 31 December 2026. After this date, an automatic change of entries will take place in accordance with the solutions currently being developed.
It should be noted that the above does not apply in the case of companies applying for a change in the scope of their existing activity. Entities reporting such a change will be obliged to apply the new PKD 2025 classification.
Significantly, the obligation to update the PKD does not apply in cases where the change in the company’s data covered by the application does not concern the scope of economic activity.
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