Digital administration in Poland and Germany – comparison of public e-services for businesses

Digital administration in Poland and Germany is developing in the same general direction, but at a different pace and according to slightly different models. Poland has been expanding tools such as the mObywatel app, the e-Tax Office, Biznes.gov.pl, eZUS and the e-Delivery system. Germany, in turn, is working on more centralised access to administrative services based on BundID, the planned DeutschlandID and a new citizen app designed to reduce the need for in-person visits to public offices.

For businesses, this is not only a technological issue. The level of digitalisation in public administration affects the time needed to register a company, circulate documents, communicate with authorities, manage tax matters, handle HR and payroll processes, and delegate tasks to authorised representatives. For foreign companies planning to enter the Polish or German market, differences between the two systems may have a direct organisational and cost impact.

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Digital government as part of the business environment

Digitalisation of public administration increasingly determines how entrepreneurs experience a given market. It is no longer only a question of whether an authority provides an online form. What matters is the entire process: user identification, the ability to sign documents, access to an official electronic mailbox, case status tracking, communication with the authority and integration between different institutions.

From a business perspective, well-functioning digital administration primarily means:

• shorter processing times for official matters,
• fewer in-person visits to public offices,
• easier representation by an attorney-in-fact or authorised representative,
• faster access to certificates and decisions,
• better control over tax, social security and registration deadlines,
• greater predictability of administrative processes.

In practice, however, digital tools do not eliminate business obligations. They do not replace proper accounting, tax analysis, HR documentation or compliance with local regulations. They facilitate communication with the administration, but responsibility for correct data, timely filings and complete documentation remains with the company.

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How does digital administration work in Poland? mObywatel and key e-services

The Polish mObywatel app is currently one of the most recognisable digital administration tools in Poland. The mobile app and online service allow users to access digital documents, submit selected applications, make payments and use public services without visiting an office each time. The development of mObywatel also includes functions related to qualified electronic signatures, which may facilitate remote document signing and support selected business processes.

An important feature of the Polish model is that mObywatel does not operate in isolation. It functions alongside other public systems, such as Biznes.gov.pl, the e-Tax Office, eZUS, the Central Register and Information on Business (CEIDG), the National Court Register (KRS) and e-Delivery. From an entrepreneur’s perspective, this means access to a broad range of online services, although still distributed across several portals and institutions.

For a company doing business in Poland, the most important areas of digital administration include the following.

Company registration and business changes in Poland

Biznes.gov.pl allows entrepreneurs to handle many matters related to running a business in Poland, including company registration, changes to business data, suspension, resumption or closure of business activity. The portal serves as a practical business gateway and is particularly important for sole proprietorships entered in the Central Register and Information on Business (CEIDG).

For foreign companies planning to enter the Polish market, digital registration is only one stage of the process. It is equally important to determine the appropriate legal form, tax consequences, registration obligations and rules of representation in advance. In such cases, support with company registration in Poland and the organisation of initial administrative processes may be particularly useful.

Taxes and powers of attorney in Poland

The Polish e-Tax Office enables selected tax matters to be handled online. For businesses, powers of attorney and access to the organisation’s account are particularly important. A general power of attorney does not always automatically provide access to all functions of the organisation’s account in the e-Tax Office. Therefore, a company should ensure both the correct authorisation of its representative and the proper assignment of system permissions.

This is especially important for foreign companies that do not always have a local administrative team in Poland. Digitalisation makes it easier to handle matters remotely, but it does not remove the need to properly authorise representatives, control the scope of powers of attorney and organise document circulation. In practice, the use of online tools should be combined with professional tax advisory in Poland, especially where cross-border transactions are involved.

Social Insurance Institution (ZUS) and HR and payroll matters

For contribution payers in Poland, eZUS is one of the key public administration systems. The Social Insurance Institution (ZUS) indicates that since 1 January 2023 every contribution payer must have an account on PUE/eZUS, including persons paying contributions only for themselves and small businesses. The portal enables the handling of matters related to social security contributions, employees and certificates.

From an entrepreneur’s perspective, this area is particularly sensitive. Digital access to the Social Insurance Institution (ZUS) speeds up communication, but errors in registration, settlement or HR documents may still result in corrections and employer-side risk. Therefore, in companies employing staff in Poland, digital tools should be connected with well-organised HR and payroll services in Poland.

e-Delivery and formal communication with Polish authorities

Another important element of Poland’s digitalisation is e-Delivery. Companies registered in the Central Register and Information on Business (CEIDG) or the National Court Register (KRS) from 1 January 2025 create an e-Delivery address and mailbox during registration.

Transitional deadlines apply to existing entities, including companies entered in the National Court Register (KRS) from 1 April 2025 and businesses entered in the Central Register and Information on Business (CEIDG) from 1 October 2026.

This is an organisationally significant change. Entrepreneurs must control the mailbox, receipt of correspondence, user permissions and the internal circulation of official letters. In practice, e-Delivery may speed up communication with authorities, but it also increases the importance of internal procedures because electronic service may have legal effects similar to traditional official correspondence.

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Digital administration in Germany: BundID and the new citizen app

Germany has long been perceived as a market with a high level of administrative organisation, but not always with an equally advanced level of digital public processes. The current direction of change is clear: the state wants to reduce paper-based document circulation, simplify procedures and build unified access to administrative services.

One of the foundations of the German system is BundID, an account that enables user identification when accessing online administrative services, automatic completion of forms with user data, and receipt of official decisions and messages in an electronic mailbox. Discussions on the further digitalisation of administration also include the concept of more unified nationwide access to public services.

Germany’s digital administrative reform is connected with the Online Access Act, known in German as Onlinezugangsgesetz. Changes to this legislation are intended to accelerate digitalisation, increase standardisation and introduce the principle of fully digital end-to-end process handling.

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Germany’s new citizen app – what could change?

Germany is planning to create a citizen app that will serve as a single access point for key administrative services. The project is expected to include, among other things, submitting applications, booking appointments, sending documents and handling selected benefits and official matters. According to industry and media reports, SAP and Deutsche Telekom are expected to be involved in the project, and the system is to be tested in selected pilot cities.

For entrepreneurs, one particularly important planned function is business registration. If the project is successfully implemented, it may reduce the number of in-person interactions with public offices and simplify the first stages of doing business in Germany. However, this does not mean that all obligations will automatically become simpler. Company registration, taxes, social security, local requirements and sector-specific rules will still require proper analysis.

From the perspective of foreign entrepreneurs operating on the German market or planning to expand into Germany, key areas will continue to include business form, tax registration, VAT, accounting and local administrative obligations. Digital tools can facilitate communication with authorities, but they do not replace specialist support.

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Poland and Germany – two different digitalisation models

A comparison of Poland and Germany shows a clear difference in the starting point. Poland already has a developed mObywatel app and several specialised portals for entrepreneurs, taxpayers and contribution payers. Germany, on the other hand, is moving towards greater centralisation and standardisation of access to public services, as many processes have historically depended on the federal structure and the solutions adopted by individual federal states and municipalities.

Poland: rapid development of tools, but multiple systems

The Polish model can be described as practical and gradually expanding. Entrepreneurs use several tools, each serving a specific area: Biznes.gov.pl for business matters, the e-Tax Office for tax matters, eZUS for social security contributions, e-Delivery for official correspondence, and mObywatel for identification, documents and selected services.

The advantage of this model is the relatively broad range of online services already available. The challenge is that users must understand which system is used for which matter and what permissions are required to act on behalf of a company.

Germany: stronger focus on a central account and unified access

Germany is moving towards more unified access to administration. BundID, DeutschlandID and the planned citizen app are intended to reduce service fragmentation and improve user convenience. At the same time, the effectiveness of this model will depend on the integration of federal, state and local administration.

For companies, this may be beneficial if the system genuinely simplifies contact with authorities. The risk, however, lies in the transition period, during which some services will already be digital while others may still require contact with a specific local office.

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The importance of digital identity and the EUDI Wallet

Both Poland and Germany are developing their systems within a broader European context. A key project is the European Digital Identity Wallet, known as the EUDI Wallet. Under EU assumptions, Member States are expected to make digital identity wallets available to citizens by the end of 2026. The solution is intended to enable secure identity confirmation and the sharing of selected data in public and private services.

For businesses, the EUDI Wallet may have significance beyond public administration. In the future, it may facilitate remote identification of contractors, document signing, verification of professional qualifications, financial services and cross-border recruitment processes. This is particularly important for companies operating in several European Union countries.

Poland is already developing functions related to qualified electronic signatures in mObywatel. Germany, in turn, points to the development of BundID and its future connection with the EUDI Wallet as one of the elements of digital identity.

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What does digital administration mean for foreign investors?

For foreign investors, digital administration is one of the factors influencing the ease of starting and running a business. However, it should not be assessed solely through the availability of apps. More important is whether the entire business process can be completed efficiently: from registration and taxes to employment and formal correspondence with authorities.

In Poland, the advantage lies in the relatively broad range of e-services available to businesses. A company can handle many matters online, including business registration, tax issues, communication with the Social Insurance Institution (ZUS) and official correspondence. In practice, however, this requires proper organisation of access rights, powers of attorney and internal responsibilities.

In Germany, the potential for change is significant, but some solutions are still at the development, testing or integration stage. If the planned citizen app is successfully implemented, it may improve the user experience and reduce paper-based formalities. For foreign companies, however, local support will remain essential because the German administrative system is strongly connected with the federal structure.

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Key risk areas for businesses

Digital public services make it easier to run a business, but they also introduce new organisational requirements. Entrepreneurs should pay particular attention to a few areas.

Access rights and permissions

A company should clearly define who has access to administrative accounts, who may submit applications, who receives correspondence and who signs documents. This applies to management board members, authorised representatives, accounting offices and HR departments.

Powers of attorney

Digitalisation does not remove the need for proper authorisation of persons acting on behalf of the company. In tax, registration and administrative matters, it may be necessary to submit the appropriate power of attorney. Lack of authorisation or an incorrect scope of authorisation may block online handling of a case.

Deadlines and electronic service

Electronic correspondence requires regular monitoring. The implementation of e-Delivery in Poland shows that official electronic mailboxes are becoming a standard communication channel. A company should have a procedure for receiving letters and forwarding them to the relevant people.

Data consistency

Data provided in different administrative systems must be consistent. This applies to addresses, representatives’ details, identification numbers, information about authorised representatives, employee data and tax information. Inconsistencies may lead to requests from authorities, delays or the need for corrections.

Integration with accounting and HR processes

Digital administration should be part of a broader compliance process. Data in public systems must be consistent with accounting, tax and HR documentation. Therefore, foreign companies operating in Poland should treat e-services as an operational tool, not as a substitute for professional accounting and advisory support.

In practice, it is advisable to combine digital handling of official matters with professional accounting services in Poland and HR and payroll Poland support. getsix® supports foreign companies with accounting, payroll and tax advisory services in Poland.

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Is Poland more digital than Germany?

There is no simple one-sentence answer to this question. Poland already has highly visible and practical digital tools used by citizens and entrepreneurs. The mObywatel app, e-Tax Office, eZUS, Biznes.gov.pl and e-Delivery create a developed ecosystem, although still divided across several portals.

Germany is in the process of organising its system and building more unified access. BundID and the future DeutschlandID are intended to create the basis for central digital identification, while the planned citizen app is expected to improve the practical user experience. If the project is implemented efficiently, Germany may significantly accelerate the digitalisation of administration.

From an entrepreneur’s perspective, the more important question is not which country is “more digital”, but where administrative processes are more predictable and how quickly a company can handle specific matters. Poland already offers many ready-to-use online tools. Germany is working on a solution that may ultimately provide greater centralisation and consistency.

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Conclusions for companies operating in Poland and Germany

Digital administration in Poland and Germany is moving in a similar direction: less paper, fewer visits to public offices, more electronic identification and greater importance of digital correspondence. The main differences concern the pace of implementation, the degree of centralisation and the practical division of services between different systems.

For entrepreneurs, the key conclusion is practical: digitalisation does not reduce the importance of regulatory compliance. On the contrary, it increases the need for good organisation of documents, deadlines, powers of attorney and internal responsibility. Companies that treat digital administration as part of risk management can genuinely shorten processing times and reduce operating costs.

For foreign investors, Poland may be attractive in terms of the availability of many e-services for companies, but effective use of these tools requires knowledge of local tax, accounting and HR procedures. In Germany, it is worth monitoring the development of the citizen app, DeutschlandID and integration with the EUDI Wallet, as these solutions may significantly change how businesses interact with public administration.

If a company is planning to operate in Poland, Germany or both countries, access to public systems, powers of attorney, responsibility for correspondence and accounting and payroll processes should be organised already at the planning stage. Professional accounting services and payroll services help combine the use of digital administration with correct tax, social security and salary settlements. As a result, online tools become a real operational advantage rather than another source of organisational risk.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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