Digitalization

E-Delivery 2025
New requirement for entrepreneurs

February 12, 2026 10 min read Michał Kowalczyk

The E-Delivery system is an electronic communication channel between companies and public administration. Since 2025, entrepreneurs are required to receive letters and documents from government offices through the E-Delivery platform instead of traditional mail. In this guide, we explain who must register, what the deadlines are, and how to technically prepare your business.

What is E-Delivery and Why Was It Introduced?

E-Delivery is an electronic notification system for administrative documents run by Polish Post and the Ministry of Digitalization. Instead of waiting for a letter from the tax office, your company will receive documents electronically through the E-Delivery system.

Goals of introducing E-Delivery:

  • Speed up administrative communication
  • Reduce paper and postal costs for the state
  • Ensure reliability and security of transmitted documents (electronic signatures)
  • Unify access to official documents across all agencies

Who Must Register for E-Delivery 2025?

Since January 1, 2025, the following entities are required to use E-Delivery:

  • All entrepreneurs with CEIDG registration (sole proprietors, partnerships, companies)
  • All legal entities (limited liability companies, joint-stock companies, foundations)
  • Self-employed persons who have registered with the tax authority

Natural persons (individuals) are NOT required to register — they can receive documents the traditional way.

Key Deadlines for E-Delivery 2025

Date Event Who is affected
January 1, 2025 E-Delivery becomes mandatory All entrepreneurs
March 1, 2025 Tax authorities begin sending documents via E-Delivery All registered businesses
June 1, 2025 Courts begin using E-Delivery Businesses in legal proceedings
September 1, 2025 Social Security (ZUS) uses E-Delivery All businesses with employees

How to Register for E-Delivery: Step-by-Step

Step 1: Go to the E-Delivery Portal

Visit the official E-Delivery portal at e-doręczenia.gov.pl (or through the ePUAP system).

Step 2: Log In with Your Electronic ID

Use one of the accepted authentication methods:

  • Trusted Profile (Profil Zaufany) — the most popular option
  • Electronic ID (eID)
  • Qualified Electronic Signature (e-podpis)
  • Company credentials (mySAP, mPay)

Step 3: Create a Mailbox

Create your E-Delivery mailbox by providing:

  • Company name and tax number (NIP)
  • Contact email address
  • Phone number for notifications
  • Authorized representative details (if applicable)

Step 4: Configure Notification Settings

Set up how you want to be notified of incoming documents:

  • Email notifications
  • SMS alerts
  • Push notifications through the mobile app

Step 5: Test the System

Send a test message to verify everything works correctly before the official start date.

Integration with Your Accounting System

For better workflow, integrate E-Delivery with your accounting software:

  • Most modern accounting programs (like Comarch, Sage, Synergia) support E-Delivery integration
  • Documents received through E-Delivery can be automatically imported into your system
  • You can set up automatic forwarding of important documents to your accountant
  • The system allows digital archiving of all received documents

FAQ: Common Questions

What happens if I don't register for E-Delivery?

Administrative documents will still be sent to you, but through traditional mail. However, you are legally obligated to check E-Delivery, so not registering could result in regulatory penalties.

Can I appoint someone to manage my E-Delivery mailbox?

Yes, you can authorize an employee, accountant, or legal representative to manage your mailbox on your behalf. You grant them access through the portal.

What if I receive a notice of tax inspection via E-Delivery?

Tax inspection notices received via E-Delivery are just as legally binding as traditional mail. The 14-day response period starts when the document appears in your mailbox.

Can I integrate E-Delivery with my ERP system?

Yes, E-Delivery offers API integration for accounting and ERP systems. Contact your software provider about the integration process.

Is E-Delivery secure?

Yes, E-Delivery uses advanced encryption and electronic signatures to ensure the authenticity and integrity of documents.

Michał Kowalczyk

Role: IT Specialist and KSeF Expert at Accounting 365

Experience: 10+ years in business digitalization, electronic invoicing systems, and integration of government e-services

Michał specializes in helping companies transition to electronic document management and government systems. He provides consulting on KSeF, E-Delivery, and JPK integration with accounting software.