Abstract
The article presents the amendments to the procedure and conditions for making a declaration of intent related to banking operations performed electronically, introduced by an executive regulation issued under Article 7 of the Banking Law. Particular attention should be paid to the additional possibility to use an electronic seal for the creation and recording of a document relating to a banking operation. On a practical level of using electronic seals by banks and their customers in current and future business processes, it appears necessary to incorporate in the Polish legal system an electronic seal as an instrument that allows to make legally effective declarations of will. The article includes de lege ferenda postulates, which in the opinion of the authors will allow for a broader and practical use of an electronic seal in legal transactions.