e-Delivery 2026 – how to set up an address and why it is mandatory

e-Delivery (the public registered electronic delivery service) is a system of electronic correspondence with the authorities that has the legal effect of a registered letter. Introduced in 2021, it became mandatory for public bodies from 2022, for newly registered companies from 1 January 2025, and for all existing companies entered in CEIDG (the central register of sole traders) – by 1 October 2026 (that deadline has already passed). From 1 October 2026, entrepreneurs entered in CEIDG must also have an electronic delivery address entered in the database of electronic addresses. The dates from which individual authorities deliver letters electronically are set by notices of the Minister of Digital Affairs.

This article explains how to set up an address free of charge, how to use the system, what to do about your accounting firm, and what traps await people who simply “do not check the mailbox”.

What an e-Delivery address gives you

With an e-Delivery address:

• The authorities send to you electronically – ZUS (Polish social insurance), the tax office, the City Office, ministries, courts; instead of a registered letter you get a message in your mailbox
• You send to the authorities with the same legal effect – with electronic confirmation of sending and delivery
• You can communicate with other entities that have an e-Delivery address (other companies, law firms, bailiffs)
• You do not pay to send – the public service is free up to a set limit

In practice: instead of looking in your postbox every week for registered letters from the tax office, you look in one digital mailbox – the same thing that happened to online shopping, which moved to email.

How to set up an address

The procedure is free, online, and takes 15 minutes.

For a sole trader (JDG)

1. Go to biznes.gov.pl/e-doreczenia
2. Log in with a Trusted Profile
3. Choose “Order an e-Delivery address for a company”
4. The system takes your data from CEIDG and generates the application
5. You confirm and wait 1–2 working days for activation
6. The address is ae:PL-XX-NNNNN-NNNNN-XX – visible on the company’s profile in CEIDG

From the moment of activation, the authorities can send to you electronically. The dates from which individual authorities deliver letters electronically are set by notices of the Minister of Digital Affairs.

For a company (KRS – the National Court Register)

In the same way through biznes.gov.pl/pl/e-doreczenia/krs – by logging in with the Trusted Profile of a person authorised to represent the company (the president of the board, a proxy). The address is activated within 1–3 working days and is visible in KRS.

The mailbox – how to use it

After the address is activated you have access to the mailbox from three places:

1. The e-Delivery panel on biznes.gov.pl – log in with the Trusted Profile; the view is like email (messages, attachments, sending)
2. The e-Delivery mobile app – the official app, with push notifications of new messages
3. Integration with the accounting program (ERP) – if your accounting program or business management system (ERP) supports e-Delivery, messages go straight into the accounting system

Daily use – look in at least once a day on working days. The presumption of delivery after 14 days works without exception. If a message arrived on 1 April and you open it on 20 April, for the authority the delivery counts as 15 April (the 14th day).

Giving permissions to your accounting firm

A typical arrangement: your accounting firm gets access to the mailbox so that it can receive summonses from the tax office and ZUS that it has to respond to. In the e-Delivery panel:

1. The “Permissions” tab
2. “Add a representative”
3. Enter the firm’s details (PESEL personal ID number, or NIP tax identification number + the person’s PESEL)
4. Choose the scope: read, send, full access

The accounting firm logs in to e-Delivery on behalf of your company and sees all official messages. It can reply and send further letters – from your address, with full identification of the company.

Traps to watch out for

• “I do not check the mailbox every day” – this is the most common trap; switch on email/SMS notifications in the panel and log in at least every 3 days
• A change of company address – e-Delivery does not need updating when the physical address changes (because it is digital), but update your details when the company’s name or structure changes
• Integration with ERP – it is worth configuring, but make sure the system does not “swallow” messages before you have had a chance to read them

Sending correspondence to the authorities

From your e-Delivery address you can send letters to the authorities with full legal effect – instead of going to the post office for a registered letter with a return receipt (ZPO):

1. In the mailbox, click “New message”
2. Enter the recipient’s address (every authority has a public e-Delivery address – look it up in the search engine)
3. Attach the letter (PDF, DOCX) and any additional documents
4. Send it with your Trusted Profile
5. You receive an electronic certificate of dispatch (ENa) – evidence of sending with the exact time

After the authority has read it, you receive an electronic certificate of delivery (EnD) – instead of the ZPO slip from the post office.

What next

If you are only setting up a company, an e-Delivery address is part of the compulsory list – see How to set up a sole trader business in 2026. If you already have a company that does not yet have an e-Delivery address, set one up as soon as possible. From 1 October 2026, entrepreneurs entered in CEIDG must also have an electronic delivery address entered in the database of electronic addresses. At Profais we do not receive e-Delivery messages on behalf of clients – you manage the mailbox and collect your correspondence yourself.

Sources: biznes.gov.pl/e-doreczenia, gov.pl/e-doreczenia, the Act on Electronic Delivery.