Chapter 14 discusses the Polish law on the basis of which electronic evidence is collected. These provisions are not always consistent with each other and do not contain a definition of electronic evidence. The chapter presents the problem of adapting the regulations of the Polish Telecommunications Act to the jurisprudence of the Court of Justice of the European Union in the field of legal requirements for collecting electronic evidence, and assesses the mechanism for controlling the acquisition of telecommunications data by the police. It looks at difficulties in providing electronic evidence to law enforcement authorities (LEAs) by very small service providers that do not possess appropriate organisational and financial resources, and the problem of limited remedies being available for persons whose data was collected by an LEA in violation of the law. It expresses doubt as to the manner of implementing the European Investigation Order in the Code of Criminal Procedure in Poland in terms of guaranteeing the defendant’s right to defence.