What is e-Doręczenia, and does your JDG need an e-delivery address now?

Every JDG in CEIDG needs an e-Doręczenia address from 1 October 2026, suspended ones too. What it is, how to set it up free, and how not to miss a letter.

Updated Facts checked 7 min read

In short

  • e-Doręczenia is the state's electronic registered mail. A letter sent there has the same effect as a registered letter with a return receipt.
  • Every business in CEIDG must have an active address. If your JDG was registered before 1 January 2025, the law gives you until 30 September 2026, and the duty applies from 1 October 2026.
  • A suspended JDG needs one too: suspension does not lift the duty.
  • It is free with the public provider. You apply on biznes.gov.pl, then activate the mailbox yourself: only an activated address counts.
  • A letter from an office counts as delivered after 14 days, even if you never open it. Use a notification email you actually read.

e-Doręczenia (e-deliveries) is Poland’s official electronic registered mail: offices send letters to your business’s electronic address, and the law treats them like registered post with a return receipt. And yes, your JDG (jednoosobowa działalność gospodarcza, a sole trader’s business) needs an address. Every business in CEIDG, the public register of sole traders, must have an active one; if your JDG was registered before 1 January 2025 and still has none, the deadline is 30 September 2026.

Setting it up is free and done online. The steps are below.

What e-Doręczenia is, and how it differs from email

Your adres do doręczeń elektronicznych (ADE, electronic delivery address) looks like AE:PL-12345-67890-ABCDE-12. It is not an email address. It sits in the Baza Adresów Elektronicznych (BAE), the public database of e-delivery addresses kept by the Ministry of Digital Affairs. Your business’s address also appears in your CEIDG entry once it is active.

Ordinary email e-Doręczenia
Legal effect None of its own Same as a registered letter with a return receipt
Sender and recipient Anyone can pretend to be anyone Identity checked when the address is created
Proof None Proof of sending and proof of receipt, with dates
Where you read it Your mail app Your business mailbox (on biznes.gov.pl with the free provider)

Two things confuse people:

  • ePUAP is the older government platform. The government says e-Doręczenia will replace it for official letters. A transition period that let offices answer through ePUAP ended on 31 December 2025.
  • mObywatel, the government app for citizens, can show a personal e-Doręczenia mailbox. Your business needs a separate address. Businesses in CEIDG use the mailbox in Konto Przedsiębiorcy (the Business Account on biznes.gov.pl).

Once your address is active, offices that use e-Doręczenia send their official letters to it as a rule. Paper becomes the exception, for example when an original paper document or an object has to be handed over.

Who needs an address, and by when

The rule covers every business in CEIDG, whatever your citizenship. It also covers every company in the business register of KRS, the court register, such as a sp. z o.o. (a limited liability company).

Your business When you must have an address
JDG registered in CEIDG before 1 January 2025 In the database by 30 September 2026; the duty applies from 1 October 2026
The same, with no address yet, if you changed your CEIDG entry after 30 June 2025 In that change application
JDG registered on or after 1 January 2025 In the registration application
Company in KRS registered before 2025 Since 1 April 2025
Company registered in KRS on or after 1 January 2025 In the registration application

30 September 2026 is a Wednesday, so no weekend rule moves it.

Look closely at the second row. Since 1 July 2025, if your business had no address, any change to your CEIDG entry had to include the e-Doręczenia data. That includes a suspension or a resumption. If you filed one, you probably already gave the data. You may have an address waiting to be activated, with an email about it somewhere in your inbox.

Does a suspended JDG need one?

Yes. The official e-Doręczenia FAQ says so plainly: zawieszenie działalności (suspending your business) does not lift the duty to have an address. A suspended business is still entered in CEIDG, and the rule covers everything in CEIDG.

In practice, letters are easy to miss while your business is suspended. You are not checking the tax office or ZUS every week, and a letter still counts as delivered after 14 days. If you are about to suspend, the suspension guide explains what the CEIDG form asks for, e-Doręczenia included.

If you close the business on or after 1 January 2025, the address is removed from the database automatically.

What happens if you miss the deadline

We found no fine in the e-Delivery Act (ustawa o doręczeniach elektronicznych) for a sole trader without an address, and neither biznes.gov.pl nor the government FAQ mentions one. That is not a promise, and the duty is real either way.

What the FAQ does say: when an addressee has no e-Doręczenia address, the office sends the letter through the publiczna usługa hybrydowa (public hybrid service). It is sent electronically, then printed and delivered on paper by Poczta Polska, the national post. If that is not possible, the office may send an ordinary registered letter. So the letters still reach you, just more slowly.

Watch out: filing the application is not the finish line. The law requires the address to be entered in the database, and it is entered only after you activate the mailbox.

How to set it up

It costs 0 PLN with the public provider and is done entirely online.

  1. Check whether you already have one. Look up your business in the CEIDG search on biznes.gov.pl: an active address is shown in the entry. Or log in to the Business Account and open the e-Doręczenia tab.
  2. Log in to biznes.gov.pl. The portal asks for a profil zaufany (trusted profile, the free government login) or an e-dowód (the Polish ID card with a chip).
  3. Apply. Use the e-service for an e-Doręczenia address. If you are filing a CEIDG change anyway, for example to switch to the new PKD 2025 activity codes, the same CEIDG-1 application can carry the e-Doręczenia data (section 22).
  4. Choose the public provider (free) unless you want a paid qualified provider. Give an email address you check often. A sole trader can manage the mailbox alone or name an administrator.
  5. Sign and send. A trusted profile, the personal signature on an e-dowód, or a qualified electronic signature all work.
  6. Wait for the email saying the address has been created. The law says it goes out “without delay” once the address exists, but no official processing time is published. Do not leave it to the last day.
  7. Activate. Log in to the Business Account, open e-Doręczenia, choose the mailbox and click Aktywuj (Activate). Enter the email for notifications, read the provider’s terms and click Aktywuj skrzynkę (Activate mailbox). A second email confirms that the mailbox is active.

For foreigners: the trusted profile needs a PESEL (the Polish personal ID number), so the online route is hardest if you have none. People without a PESEL can give their EU eID identifier in the application, but we could not confirm that a foreign eID works for logging in. Ask the biznes.gov.pl help centre, or the e-Doręczenia helpline on 22 250 01 45. Our guide to government logins covers the trusted profile.

Which letters arrive there

Sender Do they use it?
Tax office Yes. By law it delivers to your e-delivery address, unless it uses your account in its own online system or you collect the letter at the office
ZUS (social insurance) and KRUS (farmers’ insurance) Yes, since 1 January 2025
Government offices, city and town halls Yes, since 1 January 2025
Courts, bailiffs, prosecutors Required to use it from 1 October 2029
Clients and suppliers Not through the free service; only through a paid qualified one

Invoices do not come here either: most invoices between Polish businesses now go through KSeF, the national e-invoicing system. ZUS also answers some requests inside eZUS, its own portal, so keep an eye on that too.

How not to miss a letter

The rule that matters most: a letter from an office counts as delivered on the day after 14 days have passed since it reached your mailbox, even if you never open it. Any deadline in the letter, for example to reply or to appeal, then starts to run. Being away on holiday does not stop the clock.

  • Use a notification email you really read. The system emails you when something arrives. You can change the address in the mailbox settings.
  • Add a second person. The owner or the administrator can give other people the right to read and send messages. If your accountant or a family member handles your paperwork, add them, so that one person’s holiday does not cost you an appeal deadline.
  • Open it on a fixed day. Once a week is enough when the notifications work.
  • Download and keep what arrives. You can download each message as a ZIP file with the letter, its attachments and the proofs of sending and receipt (PDF and XML files). Keep it with that month’s paperwork. Komplet, our free Mac app, keeps your business documents in year and month folders on your Mac; save the letter in the month it concerns.

What to do next

  1. Today: check your CEIDG entry and your inbox for an activation email.
  2. If there is nothing, apply on biznes.gov.pl and activate the mailbox as soon as the email arrives, ideally before 30 September 2026. If you are reading this later, do it now: the duty does not expire.
  3. Set a notification email you read and add a second person.
  4. While you are in CEIDG, check your PKD codes: the switch to PKD 2025 is due by 31 December 2026.

If CEIDG itself is new to you, start with what CEIDG is and what it shows about you.

Questions people ask

Is e-Doręczenia the same as ePUAP?
No. ePUAP is the older government platform. The government says e-Doręczenia will replace it for official letters, and a letter you send to an office through ePUAP stopped having the same legal effect as an e-delivery after 31 December 2025.
Can I use my personal e-Doręczenia mailbox in mObywatel for my business?
No. Your business needs its own address, separate from the one you may have as a private person. Do not enter your personal address in a CEIDG application.
How much does it cost?
Nothing with the public provider (currently Poczta Polska). Letters from you to offices are free too. Paid qualified services exist; you would need one mainly to exchange e-deliveries with other businesses.
Is there a fine if I don't have an address by 1 October 2026?
We found no fine in the e-Delivery Act, and the official pages do not mention one. That is not a promise, so set it up anyway; until you do, offices can still reach you by printed post.
Can my accountant read my e-Doręczenia letters?
Yes, if you give them access. The owner or the mailbox administrator can let other people read and send messages.
I closed my JDG. Do I have to delete the address?
If you closed on or after 1 January 2025, the address is removed automatically. If you closed earlier and had one, apply online to have it deleted.

Official sources

We check every figure and date against these pages. Rules change: when in doubt, the official page wins.

  1. e-Doręczenia dla przedsiębiorców (biznes.gov.pl, updated 10 Sep 2026)biznes.gov.pl
  2. e-Doręczenia: najczęściej zadawane pytania (gov.pl)gov.pl
  3. e-Doręczenia: 1 października 2026 r. ważny termin dla przedsiębiorców z CEIDG (gov.pl, 16 Sep 2026)gov.pl
  4. e-Doręczenia: harmonogram (gov.pl)gov.pl
  5. Ustawa o doręczeniach elektronicznych, tekst jednolity Dz.U. 2026 poz. 3api.sejm.gov.pl
  6. Ordynacja podatkowa, tekst jednolity Dz.U. 2026 poz. 622 (art. 144, 144a)api.sejm.gov.pl

This is general information, not tax or legal advice for your situation. Polish rules change often; we last checked the facts on this page on September 24, 2026. For a decision that matters, ask an accountant or your tax office.

Close every month without the hunt.

Drop documents in as they arrive. Komplet files them, checks them against your bank statement and tells you what is still missing. Free, for your Mac.

Mac only