Companies need only electronic signature for the tax authorities
As of 2015, private individuals and legal entities will be able to submit their tax returns electronically. Business entities that must submit to the tax authorities a declaration of income and corporation tax, but will need a qualified electronic signature. The technology for this secure electronic signature costs between 110PLN and 300PLN. There are several providers for this. All tax returns filed in paper form must be entered into the system by the tax office employees, if you want to avoid this, you can use mandatory electronic declaration. (Source: AHK, newsletter of 28 February 2014)