E-Delivery:
The ePUAP platform is ceasing to be the main communication channel. It has been replaced by E-Delivery. This means that from January 1, 2026, documents submitted via ePUAP to tax authorities and KAS authorities, as well as documents delivered by these authorities via ePUAP, will not be considered effectively submitted or delivered. Replacement
Legal consequences of submitted documents:
Documents submitted to the tax office after December 31, 2025, via ePUAP, as a rule, will not have legal effects. A document sent in this way may be considered as not submitted. This is significantly important for meeting deadlines in tax proceedings.
Taxpayers’ obligations:
The primary system for electronic correspondence is becoming the e-Delivery system. This service provides proof of sending and receiving correspondence, which is equivalent to a registered letter with return receipt. Consequently, submitting a document will only be possible to the electronic delivery address of the tax authority (E-deliveries) or through an account in the authority’s IT system (e-Tax Office and PUESC).
Exceptions:
- The change does not apply to information and declarations concerning local taxes (IN-1, DN-1, IR-1, DR-1, IL-1, DL-1, and DT-1), which can still be submitted via ePUAP.
- Maintaining paper circulation – it will still be possible to submit applications in paper form through a postal operator or in person at the tax authority’s office.
- The changes do not cover communication with courts, where the introduction of e-Deliveries (as a replacement for ePUAP) is planned for 2029.
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