e-Doręczenia (e-Delivery) is the electronic equivalent of a registered letter with acknowledgement of receipt. For entities entered in the National Court Register (KRS), having an electronic delivery address is mandatory — but it is not the same as the registered office address. Below we explain the differences, the deadlines, how to set up the mailbox, and where a virtual office fits into all of this.
What e-Delivery is
e-Doręczenia is a registered electronic delivery service. A message sent and received in this system has the same legal effect as a traditional letter with the yellow return receipt. Public authorities deliver to the electronic delivery address (ADE), entered in the public Electronic Address Database (BAE).
The e-Delivery address does not replace the registered office address — they are two separate obligations you must meet in parallel.
Who is obliged, and from when
Who needs an e-Delivery address and from when
New entities in KRS and CEIDG
Businesses registering from 1 January 2025 declare their e-Delivery address already in the registration application.
Companies entered in KRS before 2025
Obliged to have an e-Delivery address from 1 April 2025.
Sole proprietorships (CEIDG) from before 2025
Any change to the register entry after 30 June 2025 triggers the obligation immediately; the final deadline for everyone is 1 October 2026.
Professions of public trust
Advocates, attorneys-at-law, tax advisers and notaries — from 1 January 2025, as with most of the public administration.
Three different company 'addresses' — don't mix them up
This is the biggest source of confusion. In practice a company operates with three separate concepts.
The three company addresses
| Cecha | Nature | What it is for |
|---|---|---|
| Registered office address | Physical, public in KRS | Formal location, paper mail, contact with public offices |
| e-Delivery address (ADE) | Electronic, in BAE | Digital deliveries with legal effect |
| Mailing address | Physical, optional | Mail collection, if different from the registered office |
How to set up an e-Delivery address
- 1
Apply on gov.pl
In the government e-Delivery service, choose the application to create an electronic delivery address.
- 2
Provide the details and choose a provider
The entity's details, the mailbox administrator and the provider — the designated operator (Poczta Polska) or a qualified provider.
- 3
Sign the application electronically
With a trusted profile, a qualified electronic signature or e-ID.
- 4
Activate the mailbox
The address is entered in the Electronic Address Database (BAE) and you can start receiving letters.
Deemed service applies to e-Delivery too
An e-Delivery mailbox is no 'safer' than a paper delivery slip. A letter sent by a public authority is deemed served the moment it is opened — and if nobody reads it, 14 days after it arrived in the mailbox. The deadline for an appeal or for curing formal defects therefore runs regardless of whether anyone checks the mailbox.
Myth vs fact
It's enough to set up the e-Delivery mailbox — I'll read the letters whenever I find the time.
14 days after arriving in the mailbox, an official letter is deemed served even if unread (Act on Electronic Deliveries). The mailbox needs to be monitored just as regularly as paper mail.
Where the virtual office fits in
Business owners sometimes assume: 'since I have e-Delivery, I don't need a physical address'. That's a mistake. e-Delivery handles only electronic correspondence from entities connected to the system. The company still:
- must have a registered office address with a legal title, disclosed in KRS,
- receives paper mail from senders outside the e-Delivery system (contractors, parcels, some official letters),
- should genuinely collect that mail — which also matters to the tax office.
Is a virtual office legal?
Why genuine mail collection at the registered office address matters so much when public offices verify a company:
Przeczytaj artykułAnd this is exactly where a virtual office comes in: it provides a registered office address accepted by KRS and CEIDG plus paper mail handling (collection, scanning, notifications), while e-Delivery covers the digital side. The two are complementary, not interchangeable.
Frequently asked questions
It is a service that lets you send and receive correspondence electronically with the same legal effect as a registered letter with acknowledgement of receipt (Act of 18 November 2020).
Yes. Entities entered in KRS are required to have an electronic delivery address (ADE) in the Electronic Address Database.
No. The registered office address is a physical address public in KRS; the ADE is an electronic address for digital deliveries. They are two different, though complementary, elements.
No. e-Delivery covers electronic correspondence, but the company still must have a registered office address with a legal title and handle paper mail — which is what a virtual office provides.
Businesses registering in CEIDG from 1 January 2025 — immediately upon registration. Those established earlier — upon the first change to their entry made after 30 June 2025, and by 1 October 2026 at the latest.
Registered office address + mail handling in one
The Nest provides a prestigious company registration address at Piękna 49 and full mail handling — the foundation that e-Delivery will not replace.
See virtual office packages- [01]Act of 18 November 2020 on Electronic Deliveries.
- [02]gov.pl — e-Doręczenia: what they are and how to set up an electronic delivery address.
- [03]biznes.gov.pl — e-Delivery for businesses (obligations and deadlines).
- [04]Act of 15 September 2000 — Commercial Companies Code (obligation to designate a registered office).
- [05]gov.pl — timeline of the e-Delivery address obligation.
Legal status: July 2026. This material is for information purposes only and does not constitute legal advice.