e-Doręczenia (e-Delivery) is the state system of electronic correspondence with offices, in which a message has the same force as a registered letter with acknowledgement of receipt. From 1 October 2026 every business entered in CEIDG must have an e-Doręczenia address, while KRS companies have been subject to the obligation since 2025. Anyone who has not yet set up a mailbox should do so immediately, because letters from offices will reach them anyway and deadlines will start running.
What e-Delivery is about
Every participant in the system has an electronic delivery address entered in the public database of electronic addresses and a mailbox assigned to it. The sender and the recipient are identified, and the system issues a sending receipt and a delivery receipt. The rules are set out in the Act of 18 November 2020 on electronic deliveries (consolidated text: Journal of Laws 2026, item 3).
A business may choose one of two services:
- the public registered electronic delivery service, operated by the designated operator (Poczta Polska), with access via the e-Doręczenia app and the Business Account on Biznes.gov.pl,
- a qualified service from a commercial trust service provider, usually paid, but with additional functions.
Sending a letter to an office via the public service is free. Correspondence between companies, private individuals and other non-public entities is paid for; the price is set by the provider.
Who must have the address and from when
| Entity | Obligation from |
|---|---|
| advocates, legal advisers, tax and restructuring advisors, patent attorneys, notaries | 1 January 2025 |
| entities registering in the KRS from 1 January 2025 | from registration |
| entities entered in the KRS entrepreneurs register before 1 January 2025 | 1 April 2025 |
| new CEIDG entries | from 1 January 2025, already at registration |
| CEIDG businesses registered by the end of 2024 that changed their entry after 30 June 2025 | at the entry change |
| other CEIDG businesses registered by the end of 2024 | 1 October 2026 |
Other entities entered in the KRS entrepreneurs register, e.g. foundations and associations running business activity, must also have an e-Doręczenia address. The business address of an entrepreneur from CEIDG or a person practising a public trust profession is entered in the database separately from their private e-Doręczenia address (Article 32(2) of the Act).
Fictional service: 14 days worth knowing
The most important rule for the entrepreneur follows from Articles 41 and 42 of the Act. If an office sends a letter to the company's address and nobody collects it, 14 days after arrival the system issues a delivery receipt. The letter is deemed served on the day after that period expires. From that date the deadlines for appeal, explanations or payment run.
Example. On 2 November 2026 the tax office sends a request for explanations within 7 days. The business owner does not log in to the mailbox. Fictional service kicks in after 14 days, so the letter is deemed served on 17 November, and the deadline to reply expires on 24 November. If she only opens the mailbox in December, the reply will be late, even though she might not have known about the letter.
In practice, this means the mailbox has to be checked regularly, or notifications must be set to e-mail and phone.
How to set up the address in 5 steps
- Prepare an identification tool: profil zaufany (trusted profile), e-dowód (e-ID) with personal signature or a qualified electronic signature. If you have none of these, start with the guide how to set up a trusted profile or the article on the electronic signature.
- Log in to Biznes.gov.pl and select the application to create an e-Doręczenia address in the mailbox module. The application can also be filed via the designated operator's service.
- Fill in the company data and indicate the mailbox administrator. In a company, appointing one is mandatory; in a JDG (sole proprietorship) it is optional.
- Sign the application and wait for the address to be entered in the database.
- Activate the address by logging in to the mailbox. Only an active address allows correspondence to be managed.
Companies registered after 1 January 2025 provide the data for the address already in the CEIDG or KRS application, so the address is created automatically. Still, it must be activated.
Who has access to the mailbox
The mailbox administrator (in a JDG it can be the entrepreneur themselves) may designate natural persons authorised to send and receive letters, organise correspondence and configure the mailbox. However, those persons cannot further authorise others. In a company it is worth having at least two people with access, so that leave or illness of one does not mean a letter from the tax office or ZUS is overlooked.
The most common mistakes
- Filing the application without activating the address. The address exists in the database but no one manages the mailbox.
- Using a private e-Doręczenia address for business matters. A private person's address and an entrepreneur's address are two different things.
- No notifications. Fictional service works regardless of whether anyone checked the mailbox.
- Only one person with access. Particularly risky in companies with a single management board member.
- Assuming letters will still come by post. Offices increasingly send them only electronically.
More information: e-Doręczenia timetable, e-Doręczenia fees and the consolidated text of the Act on electronic deliveries.
How Good Balance can help
We help entrepreneurs put contact with offices in order: we set up and activate the e-Doręczenia address, configure access for staff in the company and explain the consequences of letters that have already reached the mailbox. You are welcome to a legal consultation. If you are only registering a company, we will prepare the e-Doręczenia address as part of company registration.