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From 1 October 2026, the extensive list of obligations for entrepreneurs running sole proprietorships will include a new requirement to have an e-Deliveries address. What are e-Deliveries, and who exactly will the new obligation cover? Read on.
What are e-Deliveries?
e-Deliveries are a digital equivalent of a registered letter with acknowledgement of receipt. They enable correspondence to be sent and received with legal effects equivalent to those of a traditional registered letter with acknowledgement of receipt.
Public entities, businesses and private individuals can already use this solution today.
e-Deliveries are intended to be fast, convenient, safe and reliable. An e-Deliveries mailbox allows electronic documents to be sent and received at any time and from anywhere in the world. It provides certainty about who sent a document and to whom it was addressed. It also makes it easy to download legally valid evidence confirming who sent and received correspondence and when.
Under the Act of 18 November 2020 on Electronic Deliveries, the obligation to use e-Deliveries is being introduced in stages and covers successive groups of public and non-public entities, including entrepreneurs and people practising certain professions of public trust.
Ultimately, all entrepreneurs and all professions of public trust specified in the act are to be required to have an electronic delivery address.
Who must have an e-Deliveries address? Deadlines for introducing mandatory e-Deliveries — check before submitting an application
On 1 January 2025, e-Deliveries became mandatory, among others, for public entities specified in the act and representatives of certain professions of public trust.
Since that date, all newly established businesses, whether registered in the National Court Register or in the Central Registration and Information on Business, must also have an e-Deliveries address.
From 1 April 2025, e-Deliveries became mandatory for all companies entered in the National Court Register that were established before 1 January 2025.
The next group, businesses registered in CEIDG before 1 January 2025, has only until 1 October 2026 to introduce electronic deliveries.
However, it should be remembered that some entrepreneurs in this group became subject to the obligation earlier. If an entrepreneur registered in CEIDG before 1 January 2025 changed the details in their business’s CEIDG entry after 30 June 2025, the obligation to have an e-Deliveries address arose when that change was made.
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How do you apply for an e-Deliveries mailbox? Free e-Deliveries from the public provider on Biznes.gov.pl for entrepreneurs conducting business activity
An entrepreneur wishing to meet the above obligation can submit an online application through the Entrepreneur Account on Biznes.gov.pl.
In this situation, the easiest and fastest way to submit the application is through the e-service available here: https://www.biznes.gov.pl/pl/e-uslugi/00_0709_00.
After completing the wizard available at that link, an application will be generated which can be signed using a trusted profile, a qualified electronic signature or an electronic ID card.
The signed application will be sent to the Minister of Digital Affairs, who will reject it if it contains incorrect details or does not meet certain requirements, such as those relating to signatures.
If the application is accepted, the entrepreneur will receive an email at the specified address informing them that the e-Deliveries address has been created and the mailbox needs to be activated.
This process involves just a few very simple steps:
- Log in to the Entrepreneur Account on Biznes.gov.pl;
- Select “e-Deliveries mailboxes” from the list on the left;
- Select the mailbox you want to activate;
- Click “Activate”;
- Enter the email address where you want to receive notifications relating to this mailbox;
- Click “Activate mailbox”.
After completing these steps and activating the mailbox, you can freely use e-Deliveries.
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Summary
Summary: Are you a sole trader registered in CEIDG? You must have e-Deliveries by 1 October 2026
e-Deliveries are the electronic equivalent of a registered letter with acknowledgement of receipt, enabling correspondence to be sent and received electronically.
The solution is being introduced in stages, and by 1 October 2026, entrepreneurs running businesses entered in CEIDG before 1 January 2025 who were not covered by the obligation earlier, for example following a change to their CEIDG entry after 30 June 2025, must also have an e-Deliveries address.
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