e-Doręczenia: an electronic delivery address in the national address base
a sp. z o.o. entered in KRS and a sole proprietor in CEIDG (different deadlines). The deadline is triggered by: a one-off duty: the registration date decides from when.
Compute the deadline for your company
The deadline
the deadline depends on the register and the registration date — compute it in Foka’s calendar; the rules are described in the steps below.
Where: the electronic address base (the minister for digital affairs); application on gov.pl or together with the KRS/CEIDG entry.
What you risk when late
The act provides no separate monetary fine for having no address; the consequence is that official correspondence is routed to e-Doręczenia addresses as more authorities join — no address means the risk of missed official letters and friction in dealings.
Legal basis: art. 9 ust. 1 pkt 8; art. 151 ust. 1
Electronic Deliveries Act (ustawa o doręczeniach elektronicznych), art. 9 ust. 1 pkt 8: „podmiot niepubliczny wpisany do rejestru przedsiębiorców” consolidated text (Polish)Plain-English summary: A non-public entity entered in the register of entrepreneurs must have an electronic delivery address (e-Doręczenia).
Electronic Deliveries Act (ustawa o doręczeniach elektronicznych), art. 151 ust. 1: „przed dniem określonym w komunikacie wydanym na podstawie art. 155 ust. 10, obowiązane są do zrealizowania obowiązku, o którym mowa w art. 9, w terminie 3 miesięcy od dnia określonego w tym komunikacie” consolidated text (Polish)Plain-English summary: Entities registered before the date set in the Minister of Digital Affairs’ notice had to comply within 3 months of that date (the notice set 1.01.2025, hence 1.04.2025).
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
How to do it, step by step
1. Companies in KRS
A non-public entity entered in the register of entrepreneurs must have an electronic delivery address (art. 9(1)(8)). Entities entered in KRS before the date set in the Minister of Digital Affairs’ notice (1.01.2025) had 3 months from that date, i.e. until 1.04.2025 (art. 151(1)); those registered from 1.01.2025 — from the day of entry.
Legal basis: art. 9 ust. 1 pkt 8; art. 151 ust. 1
Electronic Deliveries Act (ustawa o doręczeniach elektronicznych), art. 9 ust. 1 pkt 8: „podmiot niepubliczny wpisany do rejestru przedsiębiorców” consolidated text (Polish)Plain-English summary: A non-public entity entered in the register of entrepreneurs must have an electronic delivery address (e-Doręczenia).
Electronic Deliveries Act (ustawa o doręczeniach elektronicznych), art. 151 ust. 1: „przed dniem określonym w komunikacie wydanym na podstawie art. 155 ust. 10, obowiązane są do zrealizowania obowiązku, o którym mowa w art. 9, w terminie 3 miesięcy od dnia określonego w tym komunikacie” consolidated text (Polish)Plain-English summary: Entities registered before the date set in the Minister of Digital Affairs’ notice had to comply within 3 months of that date (the notice set 1.01.2025, hence 1.04.2025).
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
2. JDG (CEIDG)
A sole proprietor entered in CEIDG by 31.12.2024 — the address entry is due by 30.09.2026 (art. 152(3)); when filing an amendment, suspension or resumption from 1.07.2025 — already with that application (art. 152(2)); new entries from 1.01.2025 — immediately.
Legal basis: art. 152 ust. 3
Electronic Deliveries Act (ustawa o doręczeniach elektronicznych), art. 152 ust. 3: „wpisane do Centralnej Ewidencji i Informacji o Działalności Gospodarczej, z wyłączeniem podmiotów, o których mowa w ust. 1 i 2, są obowiązane uzyskać wpis adresu do doręczeń elektronicznych do bazy adresów elektronicznych w terminie do dnia 30 września 2026 r.” consolidated text (Polish)Plain-English summary: Sole proprietors entered in CEIDG (outside the earlier groups) must have the address entered in the base by 30 September 2026.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
Sources
www.gov.pl/web/e-doreczenia · tekst aktu w Foce
The Polish quotes at every step are machine-compared with the consolidated texts of the acts — a fact without a provision does not reach this page. The quotes are never translated; the English sentences are summaries.
The whole calendar of your company
This obligation is one of 11 in Foka’s registry. Enter your company’s profile and see all the deadlines at once — with an .ics export.
Polish statutory terms on this page (sprawozdanie finansowe, uchwała, CRBR, KSeF, e-Doręczenia…) stay in Polish on purpose — they are the names you will meet in the law and in the registers. Each one is explained in the glossary.
This is Foka’s informational calendar built from the provisions of Polish law: every deadline stands on a provision whose wording we machine-check against the consolidated text of the act. It is not legal or tax advice in your case; the obligations and deadlines remain the responsibility of the zarząd (management board).
Foka Firma shows the obligations and deadlines that follow directly from Polish law — each one stands on an act, an article and a literal quote. This is not tax or legal advice and it is not an assessment of your case: Foka will not tell you how much to pay in your situation, whether an exemption applies to you, or how to structure your taxes. Individual tax advice is reserved by law for a licensed doradca podatkowy (tax adviser), and legal advice for a radca prawny or adwokat. Before deciding, check the provision in the consolidated text of the act — every obligation links to it.