- Changes in Electronic Communication Channels: As of January 1, 2026, the e-Delivery system has become the primary electronic communication channel for submitting letters to tax authorities, while ePUAP remains the main channel for communication with administrative courts until September 30, 2029. This dual system creates complexities, especially for filing complaints with voivodeship administrative courts.
- Submission of Complaints: Complaints to administrative courts should still be submitted via ePUAP, despite its limited functionalities since the new rules took effect. Users can submit these electronically through the mObywatel service or directly via the ePUAP platform, ensuring they avoid selecting e-Delivery options during the process.
- Maintaining Traditional Submission Methods: The introduction of these electronic systems does not eliminate the option for paper submissions, allowing individuals and businesses to continue using traditional methods while navigating the new electronic landscape, although careful attention is required to avoid errors in court proceedings that may be difficult to rectify.
Source MDDP
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