Deadline for e-deliveries extended

Once again, the effective date for the obligation to use electronic delivery system by entities covered by the Electronic Delivery Act will be extended. The obligation will arise no earlier than 30 March 2024 and no later than 1 January 2025.

In particular, the obligation applies to public entities and entrepreneurs entered in the KRS and CEIDG registers, which will have to implement the technical solutions necessary for the delivery and receipt of correspondence using the public service of registered electronic delivery (the so-called e-Delivery).

E-Delivery System

With e-Delivery, correspondence can be sent and received electronically with the same effect as that of the registered mail with confirmation of receipt. Generally, the exchange of correspondence using e-Delivery will be free of charge provided that it involves a public entity.

Entrepreneurs registered in CEIDG and KRS can also exchange correspondence with other entrepreneurs using the system, and with those individuals (natural persons) who opted for an e-Delivery address. In this case, however, correspondence will be delivered subject to a charge.

Obligations and deadlines for adoption

Most public entities will be obliged to adopt the system starting from 10 December 2023. Certain groups, however, will be required to comply with this obligation at a later date, e.g. courts and prosecution services will be required to implement the solution in 2029.

For entrepreneurs, the deadline for opening an e-Delivery box will depend on the date the business was registered in CEIDG and KRS, namely:

  • 10 December 2023 will be the deadline for entrepreneurs who register their business in KRS after this date (the address for delivery will be required upon registration) and persons who practice a public-trust profession e.g. legal counsels, advocates, tax advisors, etc. Companies registered in KRS before this date will need to file an application for opening an e-delivery box by 10 March 2024.
  • 1 January 2024 will be the date from which e-Delivery address will be obligatory for registration of business with CEIDG. This obligation will also apply to entrepreneurs who apply for a change of their data to CEIDG in the period from 30 September 2025 to 30 September 2026. Enterprises that were registered before 31 December 2023 will have to start using an e-Delivery address on 1 October 2026.

By this time, entrepreneurs need to appoint an administrator of the delivery box who will be authorized to activate the address for electronic deliveries and to administer the box.

Irrespective of the above deadlines, entrepreneurs may already establish the address, open the e-delivery box and start using it.

Obtaining an address for e-delivery

To obtain an address for e-Delivery and a dedicated e-Delivery box, a relevant electronic application needs to be filed and an entry must be made in the Electronic Addresses Database (BAE). After the e-Delivery address is obtained, an application should be filed for entry or revision of information in CEIDG or KRS.

E-Delivery can be made using dedicated websites and applications as well as using mObywatel application and Entrepreneur Account.

Recording an address in the Electronic Addresses Database (BAE) is equivalent to
consent for delivery of correspondence by administration authorities in an electronic form only.

No active service by the required deadline

No sanctions are currently envisaged if entrepreneurs do not comply with the new regulations. Moreover, the Act also provides for a delivery model using a paid hybrid service (combining electronic and paper delivery) which consists of printing out and sending electronic documents using the Polish Post and delivering them in paper format (hard copy). It is not known at the moment how the systems will work in practice.


Piotr Krupa Partner, Katowice

T: +48 32 731 68 52
M: +48 502 109 333

Adrian Luty Manager | Legal advisor, Katowice

T: +48 32 731 68 97

Marcin Matyka Managing Partner, Warsaw

T: +48 22 690 08 60
M: +48 669 768 444

Paulina Kajdan Associate, Katowice

T: 32 731 68 50