Term
Deemed delivery
The rule that a document counts as delivered even if the recipient never collected it, for example once the collection period in the electronic mailbox has run out. Deadlines, including for an appeal, run from that day.
Updated
What it means
Deemed delivery is the legal rule under which a document is treated as delivered even if the recipient never actually collected or read it. The law uses it so that proceedings cannot be blocked simply by someone not picking up their mail.
For electronic delivery to the electronic mailbox, if the recipient does not open the message within the statutory period after it arrives, it is treated as delivered on the last day of that period. Likewise, a paper letter left uncollected at the post office counts as delivered once the holding period expires.
Deadlines run from the date of delivery, actual or deemed: for an appeal, for paying tax, for answering a request. A decision the company knows nothing about can therefore become final before it learns of it.
How it works in practice
Companies in the commercial register have their electronic mailbox activated for delivery by law, and authorities deliver there first. We recommend checking the mailbox at least weekly or setting up notifications to an email address someone actually reads.
If an accounting firm deals with the authorities for the company under a power of attorney, the tax office delivers to the representative. It is still wise for the director to keep an eye on the mailbox, because not every authority knows about the power of attorney and some documents go straight to the company.
In tax matters electronic delivery is usually governed by the Tax Procedure Code and the Financial Administration portal. Anyone who has an electronic delivery agreement with the office receives documents in their mailbox on the portal, and the same deemed delivery rules apply.
What to watch out for
The most common mistake is an unread company mailbox nobody knows about. A request to complete a return, a decision imposing a fine or a summons to a local inquiry take effect with no response, and the company finds out only at enforcement.
If a company misses a deadline because of deemed delivery, it can ask for it to be waived, but only for serious reasons such as hospitalisation. “We did not know about the mailbox” is not usually accepted. A missed deadline is better prevented than repaired.
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