Does your foundation or association need to have an e-Delivery mailbox? The answer depends on one thing: whether the organization is listed in the KRS business registry, meaning it conducts business activities. We explain the requirements, deadlines, and how to set up an electronic service address.
e-Delivery It is the digital equivalent of a certified letter with acknowledgment of receipt—with the same legal effect—available 24 hours a day, seven days a week. The Act of November 18, 2020, on Electronic Service of Process based the system on the registered electronic service of process provided for in the European regulation eIDAS (Regulation (EU) No. 910/2014), which ensures that service of process is recognized in all Member States.
The entire system is described by three abbreviations:
Correspondence sent by the agency to your ADE has legal effect of service — exactly the same as a traditional certified letter. The agency no longer needs to print or send anything on paper. If your organization has ADE, the agency is actually obligated use it as the default communication channel. As of January 1, 2026, e-Deliveries have also been replaced by ePUAP In correspondence with government agencies—letters sent through the old channel may be ineffective.
You can read more about the technical fundamentals of the system in our article: What is an e-Delivery box?
There is no one-size-fits-all answer. The law distinguishes between two categories of organizations:
If your organization conducts business activities and is listed in Business Register KRS (National Court Register), is subject to the same regulations as companies and other business entities. This means that you are required to have an ADE.
The deadline depends on the registration date:
In practice, a foundation that operates a store or a publishing house—any organization listed in the business registry—is treated as a business and should already have a mailbox.
Foundations and associations operating exclusively for the public good, without an entry in the Register of Entrepreneurs KRS, and general associations (registered with the county administrator, not with KRS — they are not permitted to engage in any business activity at all) — are not required by law to Setting up ADE.
For these organizations, e-Deliveries are voluntary — but, as we will discuss later, opting out of voluntary ADE has practical consequences.
For a detailed overview of who needs to have an ADE and when, see the article: When E-Deliveries Are Mandatory — A Guide for Businesses, Foundations, and Associations
The table below lists the most important dates for the NGO sector and helps you determine where your organization stands in the timeline:
| Type of organization | Registration Date / Event | ADE Deadline |
|---|---|---|
| Professions of public trust (attorneys, notaries, tax advisors, etc.) | — | January 1, 2025 |
| Foundation/association in the economic sector — new entry under KRS | Effective January 1, 2025 | from the date of entry into KRS |
| Foundation/association in the economic sector — existing entry in KRS | before January 1, 2025 | April 1, 2025 (already over) |
| NGOs without economic activity (register of associations/foundations) | any | voluntarily (no date) |
| Unincorporated association (no KRS) | any | voluntarily (no date) |
Whether you’re setting up an ADE because you’re required to or voluntarily, the procedure is similar. Here’s what the process looks like through the government portal:
Go to business.gov.pl — Organizations, including those that do not engage in business activities, submit their applications through this channel (individuals use gov.pl). Select the service „Obtain an e-Delivery address from a designated operator.”.
To submit your application, you'll need one of the following three methods of identity verification:
Provide the organization's details (NIP, REGON, data from KRS), the details of the persons authorized to represent the organization, and specify mailbox administrator — a person (or several people) who will manage it. The information must match the current extract from KRS — the system verifies it automatically.
Sign the application with a trusted, qualified, or personal signature. Once you submit it, you will receive a case number.
After successful verification, your ADE is entered into BAE (Electronic Address Databases), and the administrator specified in the application will activate the mailbox according to the instructions sent by email. From that point on, official correspondence will be delivered to it digitally.
The basic ADE mailbox with the designated operator (Poczta Polska), set up through biznes.gov.pl, is free and meets the legal requirements. However, organizations that rely heavily on email (many projects, grants from various institutions, agreements with public partners) may need more features.
podpisano.pl as Authorized Partner for Asseco/Certum offers expanded e-Delivery inboxes with greater capacity, a better interface, and integration capabilities:
| Option | Price starting at | Who is it for? |
|---|---|---|
| Free | 0 zł | Small organizations, an enhanced mailbox with basic features |
| Standard | 149 zł | Foundations with a moderate volume of mailings, flexible subscription |
| Premium | 399 PLN | Organizations that manage multiple projects and grants |
| Enterprise/API | valuation | NGO federations, large foundations with system integration |
If you'd like to learn more about the differences between the various plans, check out this article: E-Deliveries — ADE, BAE, RDE — What's it all about?
The e-Delivery Inbox is one thing—but at the same time, the need is growing electronic signing of internal and external documents organization. A qualified electronic signature (QES) has, pursuant to Article 25(2) of the Regulation eIDAS (EU No. 910/2014), has the same legal effect as a handwritten signature, and, pursuant to Article 25(3), is recognized in all European Union member states.
Here are some specific applications in the NGO sector:
Many foundations and associations, especially those operating remotely, adopt board resolutions remotely. Scanned copies of resolutions with handwritten signatures have limited evidentiary value. Resolution signed with a QES A document signed by any member of the board of directors has full legal force—and may be stored and transmitted exclusively in digital form.
Foundations and associations listed in the KRS business registry submit their financial statements to RDF (Financial Documents Repository) via the eKRS portal; organizations that do not engage in business activities submit them to the Head of the National Revenue Administration. The report is signed electronically by the person responsible for bookkeeping and the entire board of directors—or by a single board member, provided the others submit the required statutory declarations. A qualified, trusted, or personal signature is acceptable; a qualified signature works best when the board of directors is geographically dispersed.
Foundations that administer grants from ministries, marshal’s offices, or European funds are increasingly entering into agreements in electronic form. QES ensures an electronic form equivalent to a written form (Article 78¹ of the Civil Code) — required where the law or the grantor requires the written form.
You can access your e-Delivery inbox or e-services on gov.pl using a trusted profile or an e-ID, but many documents still need to be signed: powers of attorney, statements, and attachments to applications. This is where a qualified digital signature is the most convenient tool—it works from anywhere, without having to visit a government office.
You can read more about how to obtain a qualified digital signature in the article: How to make a qualified electronic signature
If you're trying to decide between SimplySign (mobile, cloud-based) and Certum Mini (card + reader), check out the comparison: SimplySign or Certum Mini — When to Choose
Both organizations subject to the requirement (entry in the business registry under code KRS) and those operating voluntarily without an ADE may face hybrid delivery. Here's how it works:
Hybrid delivery is more expensive for the government, slower, and carries the risk of delays on the part of the postal service. For organizations, this means:
No ADE does not result in a financial penalty, but the practical implications are reason enough to set up an email account as soon as possible—even on a voluntary basis.
We have described the rules for service of process for businesses in more detail in a related article: e-Deliveries for JDG — When Does the Requirement Take Effect, and How Do You Set Up an Inbox? — Many of the mechanisms described there also apply to foundations engaged in business activities.
E-delivery isn’t just a digital fad—it’s the new reality of communicating with government agencies. For the NGO sector, it’s crucial to make this distinction: an organization engaged in business activities that is registered in the KRS system as a business entity has obligation, others — may take advantage of voluntarily and derive tangible operational benefits from it.
As Authorized Partner for Certum and Asseco We’ll provide comprehensive support for your foundation or association: from setting up an e-Delivery mailbox (the advanced version, with a better interface and integrations), to obtaining a SimplySign qualified electronic signature for the board of directors, to training on how to use the system.
📞 Call us: +48 22 417 05 55 — Our advisors are available at our offices in Warsaw, Wrocław, Kraków, and Radom.
🛒 Check out the e-Delivery boxes: Free | Standard | Premium | Enterprise
🖊️ Qualified signature for an NGO's board of directors: SimplySign (mobile, cloud-based, without a card reader).
For more information about the e-Delivery system, visit the official website: gov.pl/web/digitalization and business.gov.pl.
No—foundations and associations that are not entered in the Register of Entrepreneurs KRS and do not engage in business activities are not legally required to have an ADE. However, they may set up an ADE account voluntarily and enjoy its benefits (fast, reliable communication with government agencies, and no risk of delays in hybrid delivery).
Entities entered in the KRS business registry before January 1, 2025, must have an ADE from April 1, 2025. New entities registered on or after January 1, 2025, will set up an ADE at the time of registration—the application for an address is part of the registration process.
Applications for ADE registration in the BAE are submitted via the biznes.gov.pl portal (individuals should use gov.pl). Authentication is performed using trusted profile, a qualified electronic signature (QES), or e-dowód. The application must be submitted by a person authorized to represent the organization in accordance with KRS, and the application must specify the mailbox administrator.
Hybrid delivery is a mechanism used when the recipient does not have an ADE: the agency sends the document electronically, and the designated operator (Poczta Polska) prints it and delivers it via traditional mail. No e-Delivery mailbox does not result in a financial penalty, but it exposes the organization to delays in receiving official correspondence and the risk of missing deadlines.
A qualified electronic signature (QES) is a multifunctional tool for the foundation: signing board resolutions (remotely, without printing), submitting financial statements to RDF/eKRS, entering into grant and partnership agreements entirely in electronic form, and authenticating applications via gov.pl and biznes.gov.pl.
No. Ordinary associations—registered with the county administrator rather than in the KRS registry—cannot engage in business activities and are not required to have an ADE. However, they may set up an ADE account voluntarily.
In order to use the e-Delivery box, it is necessary to confirm your identity. If you already have verification issued by the Certum.pl (e.g. SimplySign or CertumMini), you don't have to go through the process again.
Digital trust services - Services operating on the basis of eIDAS require verification and confirmation of identity, which guarantees full security and legal compliance of your correspondence.
