URGENT: Only a few days to set up an e-Delivery box – an obligation for companies in the National Court Register as of April 1, 2025.

Entrepreneurs registered with the National Court Register have only a few days to comply with new regulations. As of April 1, 2025, all entities registered with the KRS before January 1, 2025, must have an e-Delivery address, which will replace traditional correspondence with government authorities. This system guarantees legal efficiency equivalent to a registered letter with acknowledgment of receipt, while eliminating paper bureaucracy. The process of setting up the box is relatively simple and can be done online, but requires the preparation of relevant documents and electronic signatures.

What are e-Deliveries and who is affected by the obligation?

e-Delivery is a trust service that allows correspondence with public offices and institutions in electronic form. The system guarantees security and certainty of legal consequences, and a message sent from an e-Delivery address has the same legal effect as a registered letter with acknowledgment of receipt. This is a revolutionary change in official communication that eliminates the need to send and receive traditional paper correspondence.

As of January 1, 2025, the e-Consurances system became mandatory for public administration bodies, including tax authorities and local government administration. Now comes a key stage of digitization – as of April 1, 2025, all entities registered with the National Court Register before January 1, 2025 will have to use e-Consultation when dealing with public entities. This means that both sending and receiving letters will essentially have to be done through the e-Consultation system.

This obligation applies not only to corporations and partnerships, but also to other business entities registered with the National Court Register, such as cooperatives and foundations. According to some sources, as of April 1, 2025, it will not be possible to submit any application for entry in the KRS without indicating an e-Grant address or the data needed to create it.

How to set up an e-Grant address?

Establishing an address for e-Guarantees can be accomplished in several ways, depending on the situation of the entrepreneur. This can be done by:

• Submitting an application for the establishment of an address for e-Guarantees
• Submitting an application to change the entry in the National Court Register
• Through the Court Register Portal (if the company has been registered in the traditional way or in the PRS system)
• In the S24 ICT system (if the company’s contract was concluded on a model contract provided in S24)

The simplest and fastest method is to submit the application online through the Business.gov.pl platform. Before starting the process, you should prepare:

1. KRS number of the company
2. Address for company correspondence
3. Details of the mailbox administrator: name, surname, e-mail address and PESEL number (or European ID)

If the person submitting the application does not have the authority to represent the company resulting directly from the KRS records, additionally you will need:

• A power of attorney electronically signed by the entrepreneur
• Proof of payment of stamp duty for filing the power of attorney (PLN 17)

The process of creating an e-Proxy address includes the following steps:

1. Logging in to the Entrepreneur’s Account on Biznes.gov.pl
2. Selecting the option to create an address for e-Guarantees
3. Filling out the form with the required data
4. Signing the application electronically using a trusted signature, personal signature or qualified signature

The application must be signed by all persons authorized to represent the entrepreneur or an attorney/proxy with the appropriate authorization. It is worth knowing that in case you need to make changes or collect electronic signatures, the completed application can be saved and edited for 4 days.

Verification and activation process

Once the application is submitted, the verification process by the relevant office begins. If all the data are correct and meet the requirements, an e-mail address and e-Delivery box will be sent to the e-mail address provided in the application, along with instructions for activation.

Activation of the address is a key step – once this is done, the address will be immediately entered into the database of electronic addresses (BAE). A confirmation of the BAE entry will come to the activated e-Delivery address. From then on, offices with e-Guarantee addresses will communicate with the entrepreneur only electronically, via the address entered in the BAE.

If irregularities are detected in the application, the office will call on the applicant to correct the deficiencies within 7 days. If the deficiencies are not corrected, the application will be left unprocessed.

Entrepreneurs can choose between two types of providers of the e-Delivery service:

• Public provider (currently Poczta Polska S.A.) – providing free e-Guarantee service
• Non-public providers – commercial entities offering e-Guarantee services potentially with additional functionalities

Companies using a public provider have access to their e-Guarantee box through their Entrepreneur Account on Biznes.gov.pl.

Benefits of using e-Guarantees

The e-Guarantee system introduces a number of important benefits for entrepreneurs:

1. Time and cost savings – official correspondence is free of charge, eliminating the need to visit the post office or the office
2. Security guarantee – the system ensures unambiguous identification of the sender and addressee and secrecy of correspondence
3. Data integrity – a guarantee of the integrity of the information sent
4. Legal evidence – access to reliable and legally accepted confirmations of dispatch and receipt
5. Transparency of the process – full information about the date and time of sending and receiving correspondence
6. Permanent address – the address for e-Delivery remains unchanged even if the company changes its headquarters

It is worth noting that irregularities in the use of e-Guarantees can lead to serious consequences for companies, including failure to meet the deadline for submitting a letter or the use of fictitious delivery. For this reason, it is important to properly implement the system, appoint competent administrators and develop appropriate internal procedures.

Timetable for the implementation of e-Guarantees

The obligation to use e-Consurances is being phased in for different user groups:

Starting January 1, 2025. – Public administration bodies, including tax authorities and local government bodies
As of April 1, 2025. – All entities registered in the Register of Entrepreneurs of the National Court Register before January 1, 2025.
From registration – companies registering their business in the KRS from January 1, 2025 (assume an address during registration)
From July 1, 2025. – Companies registered in CEIDG until December 31, 2024 (if making changes to the entry after June 30, 2025).
As of October 1, 2026. – Other companies registered in CEIDG until December 31, 2024.

In addition to entrepreneurs, the obligation to use e-Delivery also applies to public trust professionals, including attorneys, legal advisors, tax advisors, restructuring advisors, patent attorneys and notaries.

Frequently asked questions about e-Delivery

1 Does the obligation to have an e-Delivery address apply to all companies?
No. The obligation is being introduced gradually. As of April 1, 2025, it applies to all entities registered in the Register of Entrepreneurs of the National Court Register before January 1, 2025. For companies registered in CEIDG, the deadlines are later: July 1, 2025 or October 1, 2026.

2 What are the consequences of not having an e-Delivery address after the required date?
Failure to have an e-Guarantee address after the required date may make it difficult to communicate with public institutions. As of April 1, 2025, it will most likely not be possible to submit any application for registration in the National Court Register without indicating an e-Guarantee address. Irregularities in the use of e-Guarantee may also lead to failure to meet official deadlines or the use of the fiction of delivery.

3 Is there a fee for the e-Consultation service?
Official correspondence through e-Deliveries is free when using a public provider (currently Poczta Polska S.A.). It is also possible to use non-public providers, who may charge for additional functionality.

4 Can I have more than one e-Delivery address?
One entity can have only one main address for e-Guarantees entered in the database of electronic addresses (BAE), which will be used in official communication with offices.

5 Who can be the administrator of the e-Guarantee box?
As part of the filing of an address for e-Guarantees with the National Court Register, the entrepreneur is required to designate an individual to serve as the administrator of the mailbox. The administrator will be responsible for managing the mailbox, including assigning rights to other employees.

6 How long does the process of setting up an e-Delivery address take?
The process of filling out the online application itself takes about 15-30 minutes, provided you have all the necessary data. Verification of the application by the authority may take several working days. After positive verification, the address must be activated.

7 Can I integrate e-Delivery with my company’s IT systems?
Yes, it is possible to integrate e-Delivery with your company’s IT systems. Detailed solutions depend on the e-Delivery service provider and the systems used by the entrepreneur.

8 What happens to the address for e-Consultation in case of liquidation of the company?
In the event of liquidation of the company, the e-Guarantee address will be deactivated. It is worth remembering to formally close the account to avoid problems in the future.

9. can I use e-Deliveries to communicate with other companies (B2B)?
e-Deliveries are primarily designed for communication between businesses and public institutions. Depending on the service provider, it may be possible to use it for B2B communications as well, especially if both parties have e-Delivery addresses.

10 What happens if I don’t read a message delivered to an e-Delivery address?
Failure to read a message delivered to an e-Delivery address within the specified period may result in the application of the so-called “fiction of delivery.” This means that after a certain period of time, the message is considered delivered, even if it was not actually read