e-Deliveries – an important deadline for sole proprietorships - JWW Accounting office Poland, Wroclaw, Warsaw

e-Deliveries – an important deadline for sole proprietorships

October 1, 2026 is a date worth keeping in mind. All entrepreneurs registered in CEIDG before January 1, 2025 are required to have an active e-Delivery address by that date.

Who is affected by this obligation

Entrepreneurs registered in CEIDG by December 31, 2024 must set up an e-Delivery address no later than October 1, 2026.

Businesses registered in CEIDG from January 1, 2025 onward have their address created automatically upon registration, so this matter is already settled for them. The October 1, 2026 deadline therefore applies specifically to one group: owners of sole proprietorships registered in CEIDG before January 1, 2025.

For comparison, companies registered in the KRS (National Court Register) have long since fulfilled this obligation. Non-public entities entered in the KRS entrepreneurs’ register before January 1, 2025 were required to have an e-Delivery address within three months of that date — that is, no later than April 1, 2025.

Note – for some businesses the deadline may have already arrived

If, since July 1, 2025, you have filed any application to change your CEIDG entry — a change of address, adding or removing a PKD code, a change of company name, or even suspending or resuming business activity — you were required at that time to simultaneously provide the data needed to set up an e-Delivery address. If you did not do so, the obligation may already apply to you, regardless of the general October 1 deadline.

Suspending business activity does not exempt you from the obligation to set up an e-Delivery address — a suspended business still must have an e-Delivery address, since the authorities may still correspond regarding earlier settlements or audits.

What e-Deliveries actually are

e-Delivery is a registered electronic delivery service — its legal effects are equivalent to sending a registered letter with acknowledgment of receipt. In practice, the service is intended to eventually replace traditional paper correspondence with government offices, as well as the previous communication channel via ePUAP.

By setting up an e-Delivery address, you simultaneously designate it as your address for official correspondence. Once the address is entered into the database of electronic addresses, offices using e-Deliveries will direct correspondence to you exclusively through electronic means — not via ordinary email, but through this dedicated, registered channel.

The Database of Electronic Addresses (BAE) is a public register maintained by the Minister of Digital Affairs, which collects all e-Delivery addresses along with information on which service provider handles them.

How to set up an address – step by step

Check whether you already have an ADE address. It may have been created automatically during an earlier change to your CEIDG entry.
Submit an application to set up an e-Delivery address – for sole proprietorships this is done online, through a dedicated form on Biznes.gov.pl, with no need to visit a government office.
(applies to KRS companies) An application for an e-Delivery address can also be submitted together with an application to change the KRS entry — via the Court Registers Portal (for companies registered traditionally or in the PRS) or through the S24 system (if the company agreement was concluded using the S24 template).
Activate the mailbox. Simply submitting the application and creating the address is not enough — until the mailbox is activated, the obligation is not formally fulfilled.
Check the mailbox regularly after activation. Failing to read a letter does not stop official deadlines from running — the correspondence will still be considered delivered.

Don’t leave it for the last week of September

The process takes time: submitting the application, having it processed, and then activating the mailbox. An error in the application means having to start over — it’s better not to leave this until the last minute.

At JWW Accounting Office, we help our Clients not only with accounting settlements but also with managing formal obligations like e-Deliveries. If you’re not sure whether your business already has an active ADE address, whether an earlier change to your CEIDG entry already triggered the obligation, or if you’d simply prefer someone to guide you through the whole process step by step — get in touch with us.

Ewa Piotrowska
Sales Director
[email protected]
+48 501 777 781