From 1 October 2026, entrepreneurs entered in Poland’s CEIDG business register before 1 January 2025 must have an active e-Delivery address. For companies, this entails more than opening another electronic mailbox: an official letter may be deemed delivered after 14 days even if nobody opens it. A SaldeoSMART expert says businesses should decide who monitors correspondence, who receives documents internally and who tracks the resulting deadlines.
Entrepreneurs covered by the October deadline are the final business group joining a system already operating at scale. Since the beginning of 2026, e-Delivery has been the main channel for electronic communication between public administration and non-public entities, unless specific rules provide otherwise. By early August, more than 100 million items had been sent and the Electronic Address Database contained 4.6 million addresses.
“Entrepreneurs already receive official letters through e-Delivery. In practice, we see city authorities sending property-tax decisions this way, for example. This shows that businesses are no longer preparing for a future solution: they need to organise the everyday handling of correspondence,” said Kamila Cieszkowska, a SaldeoSMART expert and accounting-office owner.
An active mailbox is only the beginning
Creating an e-Delivery address does not by itself mean a business is ready. The address must be activated and incoming correspondence monitored regularly. A key step is appointing a responsible person and arranging cover during their absence. Larger companies must also update permissions when staff change, so a formally operational communication channel is not left unattended.
“Remember that an entrepreneur may have several digital communication channels with public administration. For example, where an e-Delivery address exists, ZUS letters requiring confirmation are sent there, while a copy is also available in PUE/eZUS. An appropriately authorised representative, such as an accountant or accounting office, may also gain access. This makes it particularly important to define who monitors each channel and who is responsible for subsequent action,” Cieszkowska said.
Receiving a letter is the first step
Electronic delivery solves only the first stage. A letter may require a response, payment, additional documents, an explanation or involvement from accounting, legal staff or another employee. The company needs to know who receives it, where it should go next, who must act and where the case status can be checked.
Forwarding a document does not guarantee control over the matter. Sending it by email to another person does not establish that it was read, responsibility accepted or a deadline recorded. Where information is scattered across inboxes, messaging applications and personal notes, it becomes difficult to determine the case’s progress.
Digital correspondence needs an organised workflow
A properly organised electronic document workflow brings documents and related information together, structures subsequent stages and retains comments and decisions. An e-Delivery letter can then become part of the company’s ongoing process instead of remaining in the mailbox or circulating through repeated emails.
“Digitalising a document does not mean the entire process has been digitalised. If a letter arrives electronically but then circulates through emails and employees’ private calendars, a company can still lose control of responsibility and deadlines. An electronic document workflow connects receipt with subsequent handling,” Cieszkowska said.
Businesses without an active address should prioritise activation. Those already using a mailbox can check the practical process: who monitors incoming correspondence, who provides cover and how documents reach the person responsible for the next action. Opening a mailbox cannot replace a well-organised correspondence process.
Source: ManagerPlus; commentary from SaldeoSMART.
