Paper registered letters from public offices are gradually becoming a thing of the past. More and more official correspondence reaches business owners electronically — through the e-Doręczenia (electronic delivery) system. For many sole proprietorships, 2026 is a turning point in this respect: the deadline for setting up a company e-Doręczenia mailbox falls right now. We explain who has this obligation, by when it must be met, and how to obtain an address step by step.
What e-Doręczenia are
e-Doręczenia is a registered electronic delivery service. In practice it works like an electronic registered letter with acknowledgement of receipt — it has the same legal effect while allowing you to send and receive correspondence with public offices at any time, from a computer, tablet or phone. Every item comes with reliable proof of dispatch and receipt as well as the date and time. Companies registered in CEIDG (the Polish business register) use the e-Doręczenia mailbox in the Entrepreneur Account (Konto Przedsiębiorcy) on Biznes.gov.pl. Importantly, once assigned, the e-Doręczenia address stays the same even if the company's physical address changes.
Who must have an e-Doręczenia address
The obligation to hold an e-Doręczenia address covers all entrepreneurs registered in CEIDG, so also sole proprietorships, as well as entities in the KRS register, such as companies, foundations and associations. Separate, earlier rules apply to members of certain professions of public trust — advocates, legal advisers (radca prawny), tax advisers, restructuring advisers, patent attorneys and notaries — who have been using e-Doręczenia since 1 October 2024 and must have a separate address linked to practising their profession. If you run an ordinary sole proprietorship, you need one company address.
From when — deadlines for CEIDG businesses
The deadline depends on the date the business was registered. Entrepreneurs who set up their firm by 31 December 2024 must have an active e-Doręczenia address by 30 September 2026 at the latest — for them the obligation to use the mailbox begins on 1 October 2026. Firms registered from 1 January 2025 set up the e-Doręczenia address already when filing the application for entry in CEIDG and receive it, in effect, as part of registration. So if you have been in business for several years, the autumn 2026 deadline applies precisely to you — and there is little time left before it expires.
Watch out when updating your CEIDG entry
There is one more situation that is easy to forget. Since 1 July 2025, an entrepreneur registered before 2025 who files an application to change their CEIDG entry — for example changing the address, PKD codes or form of taxation — is obliged to also file an application for an e-Doręczenia address on that occasion. In other words, any update of the entry after that date effectively brings the obligation forward: you can no longer wait until September 2026 to set up the mailbox if the company's data is being changed anyway. It is worth keeping this in mind when planning any changes in CEIDG.
How to set up the address and mailbox
The application to create a company e-Doręczenia address is filed free of charge via Biznes.gov.pl — logging in requires a Profil Zaufany (Trusted Profile), an e-ID card or electronic banking. In the application you provide the company's details and the mailbox administrator, that is the person who will manage it (in a sole proprietorship usually the entrepreneur themselves). Once the application is processed and the address is activated, the mailbox becomes available in the Entrepreneur Account. Bear in mind that creating the address and mailbox may take a few days, so it is better not to leave it until the last day of the deadline. If you already have a private e-Doręczenia mailbox set up as a citizen, you still have to set up a separate mailbox for the business — the same one cannot be used for both purposes.
What changes in practice
Since 1 January 2026, e-Doręczenia have become the primary communication channel between public offices and businesses and citizens. In practice this means that offices increasingly send letters precisely to the e-Doręczenia address, and electronic delivery has the same effects as a traditional registered letter — including the running of deadlines for a reply or an appeal. That is why the mailbox must be checked regularly: uncollected correspondence may be deemed delivered once the statutory time limit expires. It is good practice to set up e-mail notifications about new messages so as not to miss an important letter from the tax office, ZUS or another authority.