The obligation of obtaining an e-Delivery mailbox

Recently, clients of our accounting office have been asking us questions about the currently introduced obligation to have electronic mailboxes for correspondence with offices.

Below we briefly present this topic.

State administration bodies are preparing to introduce the e-Delivery service, which will replace the correspondence previously sent via ePUAP and will be equal with the paper form sent by registered post. Ultimately, the delivery of correspondence via e-Delivery will replace the previous forms of official correspondence.

Entrepreneurs entered in the CEiDG, entities registered in the KRS, representatives of public trust professions (advocate, legal adviser, tax advisor, restructuring advisor, patent attorney, notary), as well as public entities are required to have an e-Delivery address.

The application for the creation of an e-Delivery address is submitted online, via the biznes.gov.pl website

The date from which entrepreneurs are required to have an e-Delivery box depends on the date of commencement of business (entry into CEiDG, KRS).

Below we present the deadlines applicable to entrepreneurs:
– along with the registration of business activity in CEiDG or KRS after January 1, 2025, e-Delivery boxes will be set up
– companies registered in CEiDG before January 1, 2025 will have to set up e-Delivery boxes by September 30, 2026
– companies that were entered in KRS before January 1, 2025 will be required to have e-Delivery boxes from April 1, 2025.
– entrepreneurs registered in CEiDG by December 31, 2024 who submit an application to update the entry after June 30, 2025, will also be required to submit an application to create an e-Delivery box at the time of submitting the application to update the entry.

Entrepreneurs who registered their business in CEiDG by 31 December 2024 and want to have an e-Delivery box earlier than required by law will be able to submit an application for the creation of such a box from 1 January 2025.

If you look for services we offer, please contact us:

Bookkeeping office in Warsaw

PHONE: +48 22 292 47 21
EMAIL: biuro.warszawa@prwt.pl

Bookkeeping office in Krakow

PHONE: +48 12 345 21 06
EMAIL: biuro.krakow@prwt.pl

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