E‑Delivery – a New Obligation for Entrepreneurs

What is E‑Delivery?

E‑Delivery is a registered electronic delivery service that enables the sending and receipt of correspondence electronically, with legal effect equivalent to a registered letter with acknowledgment of receipt. Ultimately, the E‑Delivery service will replace traditional paper‑based official correspondence as well as communication conducted via the ePUAP platform.

Deadlines

The obligation to use E‑Delivery depends on the date on which a business is registered in the CEIDG register or the National Court Register (KRS):

• KRS – entities registered in the KRS before 1 January 2025 will be required to use E‑Delivery as of 1 April 2025. Entities commencing business activity on or after 1 January 2025 must use E‑Delivery from the first day of conducting business.
• CEIDG – entrepreneurs registering their business after 1 January 2025 are required to have an E‑Delivery mailbox as of the date of registration. Entrepreneurs registered in CEIDG before 1 January 2025 will be required to create an E‑Delivery address as of 1 October 2026.

Consequences of Failing to Comply with the Obligation to Maintain an E‑Delivery Address

The regulations do not provide for sanctions for failing to maintain an E‑Delivery address. However, the absence of such an address may significantly hinder the functioning of an entrepreneur, particularly with respect to fulfilling information obligations and conducting correspondence with public authorities that rely on electronic delivery.

How to Apply for an E‑Delivery Address

An application to create an electronic delivery address may be submitted via the online service available at www.biznes.gov.pl. The application may be signed using a trusted profile (profil zaufany), a qualified electronic signature, an electronic seal, or an e‑ID card. After the E‑Delivery mailbox is created, it must be activated.