No e-Doręczenia address? Set one up for free

If your business was entered in CEIDG (Centralna Ewidencja i Informacja o Działalności Gospodarczej, the Polish register of sole traders) before 1 January 2025, your e-Doręczenia address (Poland's official electronic delivery service) had to be in the database of electronic addresses by 30 September 2026. The act sets no penalty for being late, and you can catch up straight away: you set up a business address and mailbox for free on biznes.gov.pl, and once it is activated, public offices start sending their letters there.

Which deadline applies to your business?

The obligation comes from art. 9 ust. 1 pkt 9 of the act, which covers every entrepreneur in CEIDG and applies from 1 October 2026. The deadline depends on the date of entry:

Dz.U. 2026 item 3, art. 151–152

Ania is a graphic designer and has run her JDG (jednoosobowa działalność gospodarcza, a sole proprietorship) since 2019. She hasn't changed her CEIDG entry, so the 30 September deadline applied to her. The Ministry of Digital Affairs puts it the other way round: from 1 October 2026, entrepreneurs in CEIDG from before 2025 "are obliged to have an active e-Doręczenia address". gov.pl, 20.10.2026

What happens if you still have no address?

The Electronic Delivery Act has no penalty or fine for not having an address. What it does set out is how a public office delivers letters. If your address is in the database, the office sends the letter there as a delivery that requires confirmation of receipt (art. 4 ust. 1). If there is no address in the database but your letter to the office came from an e-Doręczenia address, the reply goes to that address (art. 4 ust. 2). In other cases the office generally uses the hybrid service: Poczta Polska prints the electronic document and delivers it as a letter with confirmation of receipt (art. 5 and art. 45 ust. 2). Exceptions, such as delivery by the office's own staff, are listed in art. 6.

The tax office follows similar rules under the Tax Ordinance (Ordynacja podatkowa). A tax authority delivers letters to the electronic delivery address "unless delivery is made to an account in the tax authority's ICT system or at the authority's premises" (art. 144 § 1a). When that isn't possible, it sends the letter by the hybrid service or through its staff, and only then by registered post (art. 144 § 1b and 1c). Tax Ordinance, art. 144

So not having an address doesn't stop mail from public offices. You still aren't meeting the obligation, though, and ePUAP is no longer an alternative: since 1 January 2026, a message sent to an office through ePUAP is no longer equivalent to delivery through e-Doręczenia (art. 147 ust. 2), unless specific provisions allow ePUAP in a given matter. gov.pl, 11.12.2025

How to set up a business e-Doręczenia mailbox

An address with the public provider (currently Poczta Polska) is free. On biznes.gov.pl it works like this:

1. Log in to biznes.gov.pl and choose the e-service for setting up an e-Doręczenia address. You can also give the address details in an application to change your CEIDG entry.
2. Sign the application with a trusted profile (profil zaufany), the personal signature from your e-ID card, or a qualified signature.
3. Wait for the e-mail confirming the address was created and activate the mailbox in your Business Account (Konto Przedsiębiorcy, e-Doręczenia tab, "Aktywuj" button). Only after activation does the address enter the database of electronic addresses.

biznes.gov.pl, e-Doręczenia for entrepreneurs

The application alone isn't enough. The Ministry of Digital Affairs lists failure to activate among the most common mistakes: without activation the address "will not be fully functional". If you already have a private e-Doręczenia mailbox as an individual, don't give it in the application. The business needs a separate address.

Instead of the public service, you can choose a qualified provider. Its mailbox has the same legal effect, but you pay according to the provider's price list. Letters to public offices through the public service cost you 0 PLN, and deliveries to you are paid for by the office that sends them (art. 52 of the act). gov.pl, fees

Who should check the mailbox: you or your accounting office?

You are responsible for collecting letters unless you authorise someone else. A letter from an office that you don't collect is deemed delivered on the day after 14 days have passed since it reached the mailbox (art. 42 ust. 2). Deadlines for an appeal or a reply run from that day, even if you never open the message. The Ministry of Digital Affairs points out that the e-mail about a new delivery is a notification that "is for information only".

As an entrepreneur in CEIDG you can manage the mailbox yourself or appoint an administrator (art. 19 ust. 2 and 3). The owner and the administrator can also name people authorised to receive and send correspondence (art. 19 ust. 6 pkt 2), but those people can't authorise anyone further. So if Krystyna at your accounting office is to keep an eye on your mail, you have to give her access in the mailbox. The ministry says plainly that working with an accounting office or a proxy "does not mean automatic access to correspondence in e-Doręczenia".

In tax matters one more rule applies: once you appoint a proxy, the office delivers letters to them, at the address in the power of attorney (art. 145 § 2 of the Tax Ordinance). Official websites don't explain what this means for the client's e-Doręczenia mailbox, so agree with your office who looks into your mailbox and how often.

What does e-Doręczenia have to do with KSeF?

e-Doręczenia is one of the channels for filing the ZAW-FA notification, with which a business names a person who will have access to KSeF (Krajowy System e-Faktur, Poland's National e-Invoicing System). The other channels are paper and e-Urząd Skarbowy (the online tax office), and a ZAW-FA sent through ePUAP has not been effective since 1 January 2026. A JDG usually doesn't file ZAW-FA, because it gets permissions for its own NIP automatically. We describe the exception in our guide to logging in to KSeF. KSeF 2.0 Handbook, part I

The second point of contact is letters from the tax office, such as summonses or decisions. Under art. 144 § 1a of the Tax Ordinance they may go to your e-Doręczenia address or to an account in the tax authority's ICT system. The provision doesn't name that system; we take it to include e-Urząd Skarbowy, among others. We found no official information on which channel tax offices choose in particular cases, so check both.

If an accounting office handles KSeF for your business, see also how to give your accountant KSeF permissions. These are separate permissions, independent of access to your e-Doręczenia mailbox.