As of 1 January 2026, e-Deliveries have become the primary channel of communication for public entities in Poland. What obligations does this create for businesses, and what should companies pay particular attention to?

E-Deliveries are the electronic equivalent of a registered letter with acknowledgment of receipt. They enable sending and receiving correspondence in digital form with the same legal effect as a traditional registered mail item.

Who is required to have an e-Delivery address?

The key groups subject to this obligation include:

Businesses registered in the National Court Register (KRS) Sole proprietors and other businesses registered in CEIDG (non-public entities registered in CEIDG by 31 December 2024 are required to obtain and register an e-Delivery address in the Electronic Address Database by 30 September 2026) Public entities Members of regulated professions, including attorneys-at-law, advocates, notaries, tax advisers, and patent attorneys

ePUAP vs. e-Deliveries

Although both ePUAP and e-Deliveries are used for electronic communication with public administration, they are not the same service. E-Deliveries are intended to become the primary official electronic communication channel, gradually replacing ePUAP in many areas.

ePUAP was designed primarily as a platform enabling users to submit applications and complete administrative procedures online. E-Deliveries, by contrast, are intended mainly for the official delivery of electronic correspondence with the same legal effect as a registered letter with acknowledgment of receipt.

How to set up an e-Delivery mailbox?

An e-Delivery mailbox can be established by submitting an application either to the public service provider or to a qualified private service provider.

For the public service:

- Entities registered in KRS may submit a standalone application for an electronic delivery address or request it when registering or updating company information in KRS.

- Businesses registered in CEIDG may also apply separately for an e-Delivery address or submit the application together with the business registration or amendment request in CEIDG.

Public service vs. qualified service

Public service:

-The mailbox is created via the government portals Gov.pl or Biznes.gov.pl.

-The service is free of charge and intended for communication with public entities such as public offices, courts, and the Social Insurance Institution (ZUS).

-It is provided by the designated operator, currently Poczta Polska.

-Users can access their personal mailbox through the mObywatel application.

Qualified service

-  The address and mailbox are established directly with a commercial provider.

-  It enables communication not only with public entities but also with individuals, companies, and other private-sector entities.

-  The service is subject to the provider’s pricing policy.

-  It may be integrated with electronic document management systems used within an organization.

Consequences of not setting up an e-Delivery mailbox

Current regulations do not provide for financial penalties for failing to establish an e-Delivery mailbox.

However, e-Deliveries also include the Public Hybrid Service. Under this mechanism, if a public authority sends a digital document to a recipient who does not have an e-Delivery address, the designated operator (currently Poczta Polska) prints, envelopes, and delivers the correspondence as a traditional paper letter.

When is correspondence deemed effectively delivered?

One of the most important issues related to e-Deliveries is determining when correspondence produces legal effects. In practice, the date of effective service may trigger deadlines for filing appeals, submitting explanations, or taking other actions required by law. For this reason, businesses should not treat an e-Delivery mailbox as a standard email inbox.

When a recipient collects a message, the system records the exact date and time of receipt, and the sender receives legally effective proof of delivery. This makes it possible to determine precisely when the recipient obtained access to the correspondence.

The e-Delivery system has also been designed to prevent recipients from deliberately avoiding service. If a message remains uncollected, it may be deemed effectively delivered after 14 days from the date it was placed in the e-Delivery mailbox, even if the recipient has not read its contents.

As a result, regular monitoring of the mailbox should become a standard element of every company’s compliance procedures.

What are the risks of not having a mailbox or failing to monitor correspondence?

The most common mistake is treating e-Deliveries as an ordinary email account. In reality, an e-Delivery mailbox becomes an official channel of communication with public authorities, and correspondence received through it may have significant legal consequences.

Businesses should therefore not only establish an e-Delivery address but also implement internal procedures ensuring regular monitoring of incoming correspondence and efficient information flow within the organization.

The moment of effective service is crucial because it determines the start of administrative and judicial deadlines. These may include deadlines for filing appeals, responding to requests from public authorities, supplementing documentation, or fulfilling other legal obligations. Missing correspondence can therefore result in the loss of important rights or limit a company’s ability to protect its interests.

Summary

An e-Delivery mailbox should be treated with the same level of care as traditional paper correspondence. As public administration continues its digital transformation, e-Deliveries will become the standard means of official communication. Businesses should therefore ensure that they are properly prepared to use this system effectively and to manage the legal risks associated with electronic service of documents.

 
Authors: Blanka Jaszczyńska Wiktoria Rakowska Aleksander Bręgiel