What possibilities in terms of submitting real estate tax declarations in an electronic form are provided for by the currently applicable regulations? Is it possible to send numerous mass declarations by e-mail in the light of these regulations? A short answer is "yes". All solutions in this respect were analyzed by Sebastian Gumiela and Adrianna Młynarczyk in an article on Lexplorers, which is part of their guide on „Practical aspects of submitting real estate tax declarations”. 

Link to the article: http://lexplorers.pl/elektroniczna-wysylka-deklaracji-dn-1/