Limited liability companies in Poland are now legally required to establish electronic delivery addresses (ADE) to modernize communication with public administration, with strict deadlines starting April 1, 2025.
Understanding e-Delivery and ADE
e-Delivery is a teleinformatic system designed for secure and formally effective correspondence between public administration and entrepreneurs, public entities, and in the future, between entrepreneurs.
An Electronic Delivery Address (ADE) is a formal communication channel assigned to an entity using public or qualified registered electronic delivery services. Unlike a standard email, an ADE ensures identity verification and carries legal delivery effects.
Electronic documents within this system include any content stored electronically, such as text, audio, visual, or audiovisual recordings, provided they meet the formal requirements for this mode of communication.
Legal Requirements for Limited Liability Companies
Under the Act on Electronic Delivery, specifically Article 9, all non-public entities entered into the National Court Register (KRS) are legally obligated to have an e-delivery address. This explicitly includes all limited liability companies (spółka z o.o.).
Implementation Deadlines
Companies registered before January 1, 2025, must establish an ADE by April 1, 2025. This can be done via a separate application or during a KRS entry change through PRS or S24.
Companies registered on or after January 1, 2025, are obligated to establish an ADE at the moment of registration, with data submitted through the Court Registers Portal (PRS) or the S24 system.
Registration Process and Authority
The setup process is fully electronic and typically requires no office visit. Applications are submitted via the PRS for traditionally registered companies or the S24 system for those established online using a contract template.
While the company is the legal holder of the ADE, the application must be submitted by an authorized representative, such as a board member or a duly appointed proxy, as reflected in the KRS.
Entity-Wide Addressing and Administration
A limited liability company possesses a single ADE assigned to the entity rather than to individual board members. The obligation applies to the company as a KRS-registered entity.
The company must designate a mailbox administrator to manage the account. Board members do not create individual addresses for this purpose.
Step-by-Step Activation
The process begins with an online application via PRS or S24, followed by the designation of one or more persons responsible for handling the mailbox as administrators.
Once verified, the address is activated and listed in the Electronic Address Database (BAE), which grants it formal character for legal transactions.
Locating an e-Delivery Address
The e-delivery address of a business entity is public and can be found within the National Court Register (KRS) or via the company search tool at biznes.gov.pl.
Risks of Non-Compliance
Failure to maintain an ADE does not block the delivery of official documents. Administration bodies continue to send correspondence based on system data, and such deliveries are considered legally effective regardless of whether the company has actually read the message.
This creates a legal fiction of delivery, meaning procedural deadlines for appeals still run, and decisions may become final and binding without the company’s knowledge.