Can a Polish Limited Liability Company (sp. z o.o.) Use a Virtual Office? A Practical Guide for Shareholders and the Management Board [2026]

A Polish limited liability company, known as a spółka z ograniczoną odpowiedzialnością or sp. z o.o., does not have to rent a traditional office solely to obtain an address that can be disclosed in the National Court Register, known as the KRS. If the nature of its business does not require daily use of a permanent office, warehouse, consulting room or customer service point, entering into an agreement with a virtual office provider may be a practical solution.

Virtual addresses are frequently chosen by companies operating in professional services, e-commerce, consultancy, marketing, software development, intermediary services and other sectors that can be managed remotely. Members of the management board may work from different locations, while correspondence addressed to the company is received at one permanent business address.

In practice, the most important point is that the company must have a valid legal basis for using the selected address and that correspondence can genuinely be received there. An agreement with a professional provider should clearly confirm the company’s right to use the address for registration purposes and set out the rules for handling letters, parcels and documents addressed to the company.

What does a virtual office provide for a limited liability company?

The basic service consists of providing the company with a precise address that can be used during registration and throughout its subsequent business activity. Depending on the selected package, the service may also include receiving correspondence, notifying the client about new deliveries, scanning documents, storing letters, forwarding mail to another address and providing access to meeting rooms.

As a result, the company does not have to maintain premises that would remain unused for most of the time. At the same time, it has a permanent contact address at which correspondence from the registration court, tax office, banks, courts, law firms and business partners can be received.

A professional virtual office should therefore not be treated merely as an opportunity to enter a street name and premises number in the KRS. The daily handling of correspondence and the prompt transfer of information to the people managing the company are equally important. We explain the practical operation of the service in our detailed guide on how a virtual office works .

The company’s registered office and its full address are not the same thing

When establishing a company, it is important to distinguish between two concepts that are often used interchangeably in everyday conversation: the company’s registered office and its full address. From a legal perspective, however, they do not mean the same thing.

The registered office of a company is the town or city, such as Warsaw, Kraków or Poznań. This is the place stated in the company’s articles of association. The full address, on the other hand, includes the street name, building number, premises number and postcode. This address is reported to the National Court Register.

This distinction has practical importance when the company changes location. If the company moves to another address but remains in Warsaw, the town or city constituting its registered office does not change. The address recorded in the register must be updated, but this is generally not the same as moving the company’s registered office from Warsaw to another city.

For this reason, the articles of association usually state only the town or city, without specifying a particular street or premises number. This allows the company to change its office within the same city without having to amend the provision of the articles that determines its registered office.

Can a virtual address be selected before the company is registered?

Yes. In practice, the agreement concerning the address should preferably be arranged before the application to register the new company in the KRS is submitted. This allows the founders to know from the outset which exact street, building number and premises number should be entered in the registration documents.

Before signing the agreement, it is important to verify that the provider permits the address to be used for the registration of a Polish limited liability company and not merely for receiving correspondence. The agreement should clearly identify the premises, the duration of the service and the scope of the services provided.

It is also important to determine who enters into the agreement before the company is fully incorporated. A new Polish limited liability company acquires legal personality only upon registration in the KRS. However, from the moment its articles of association are executed, it may operate as a limited liability company in organisation. The way the documents are signed should correspond to the stage reached in the incorporation process and the applicable rules of representation.

If the company has already been registered, the agreement with the virtual office provider should be signed by the persons authorised to represent it in accordance with the KRS entry. The signature of one shareholder or any individual member of the management board will not always be sufficient. The applicable rules of representation depend on the arrangements in the particular company.

Who should sign the agreement with the virtual office provider?

The correct way to sign the agreement depends primarily on whether the company has already been entered in the KRS. If the Polish limited liability company already exists, the agreement should be signed by the persons authorised to represent it in accordance with the current information disclosed in the register.

In one company, the signature of a single management board member may be sufficient, while in another, two management board members may have to act jointly, or a management board member may have to act together with a commercial proxy. Merely holding shares in the company does not automatically mean that a shareholder may independently enter into every agreement on its behalf.

If the company is still being incorporated, the stage of the incorporation process and the applicable rules of representation before registration must be taken into account. The documents should be prepared so that, after registration, there is no doubt as to who entered into the agreement and on what basis the company is entitled to use the address.

More information about who may validly sign documents on behalf of a company can be found in our article on the representation of a limited liability company when entering into agreements .

The company should be registered using the full address, including the premises number

When completing the application to the KRS, the company should use the full address stated in the agreement with the virtual office provider. This means that the address should not be limited to the street name and building number if it also includes a separate premises number.

Omitting the premises number may create a discrepancy between the information disclosed in the KRS and the document confirming the company’s right to use the address. It may also make it more difficult to assign correspondence correctly, particularly in a building containing numerous premises and used by many different organisations.

The full address should then be used consistently in agreements, invoices, on the company website, in email signatures and in information supplied to banks, business partners and public authorities. Consistent company details reduce the risk of errors and make the company easier to identify.

Does the management board have to be present at the company’s address every day?

Management board members do not have to work every day at the address disclosed in the KRS. In many companies, the board performs its duties remotely, meets in different locations or operates without a permanent office intended for daily work.

The company’s address primarily serves registration, contact and correspondence purposes. This does not mean, however, that it may be a purely fictitious address. There should be actual premises at the stated location, and correspondence addressed to the company must be received and passed on to the persons responsible for managing the business.

The company’s daily work may be carried out elsewhere. For example, the management board may work from home, employees may perform their duties remotely and accounting records may be held by an external accounting firm. This does not change the fact that the company should maintain a current and properly serviced address in the register.

How is correspondence addressed to the company handled?

The company may receive letters from the National Court Register, tax office, courts, banks, law firms, insurance companies and business partners. Some correspondence may concern deadlines whose expiry can have legal or financial consequences, which is why efficient handling of incoming mail is important.

Once an item has been received, the provider should assign it correctly to the relevant company and notify the client of its arrival. Depending on the selected package, the document may be collected in person, stored, scanned or forwarded to an address indicated by the client.

At VSL-System, we do not charge an additional fee simply because a company receives a larger number of letters or parcels. Correspondence is stored for as long as the client needs, while packages that include scanning provide an allowance of up to 75 A4 pages.

If a particularly lengthy document is delivered to the office, we contact the client before scanning it. The management board can then decide whether it needs a copy of the entire document or only selected pages. This helps avoid unnecessary scanning and allows the company to retain control over how its documents are handled.

Can a virtual address make VAT registration more difficult?

A company using a virtual office may submit a VAT-R registration form. The form includes the address of the company’s registered office, so the details provided should be consistent with the information disclosed in the KRS and with the agreement entered into with the virtual office provider.

The tax office may verify the information supplied by the company, the nature of its planned business activity, the ability to contact the people representing it and the documents confirming its right to use the address. The management board should therefore ensure that the company has a current agreement, has described its business activity correctly and is prepared to provide information about how the business will operate.

Using a virtual office does not release the company from the obligation to provide credible information about its business. The address should not be treated as a substitute for a warehouse, consulting room, workshop or production facility if the nature of the company’s activity requires such premises.

More information about tax matters, required documents and the safe use of a business address can be found in our guide explaining whether a virtual office is legal .

Can a bank ask the company for a document concerning its address?

When a company opens a business bank account, the bank may request additional information about the company, its activity, the people authorised to represent it and its address. The documents required depend on the procedures of the particular institution and the individual circumstances of the client.

It is therefore worth keeping the current virtual office agreement in a place that is easily accessible to the management board. The document may be needed not only when dealing with a bank, but also when working with an accounting firm, payment service provider, public authority, law firm or business partner carrying out due diligence on the company.

The information presented to the bank should be consistent with the KRS entry. If the company was registered using the complete address, including the premises number, exactly the same address should also be used in the bank documentation. Omitting the premises number may create unnecessary discrepancies during the verification process.

Can many companies be registered at the same address?

The purpose of a professional virtual office is to serve many independent entrepreneurs using the same premises. For this reason, a larger number of companies, sole traders, foundations and other organisations may be registered at the same address.

The number of entities using an address does not in itself determine the quality or safety of the service. It is far more important that actual premises exist at the stated address, that the provider has a valid legal basis for using them and that its staff correctly receive and assign correspondence to individual clients.

This is why providing the full address, including the premises number, is so important. A letter addressed only to the building number may be delivered to another unit, the building’s main reception or another organisation operating at a similar address. Including the premises number makes correct delivery and identification of the recipient easier.

A reliable provider should have procedures that allow it to distinguish between companies with similar names, record received items and notify the appropriate clients about incoming correspondence. Continuity of service is also important — a letter should not remain unattended simply because one particular member of staff is absent from the office.

Is it worth checking who owns the virtual office premises?

Before entering into an agreement, it is worth establishing the legal basis on which the provider uses the premises. The provider may own the property or rent it under an agreement that permits virtual office services to be offered there. The most important point is that its legal position should be stable and allow clients to use the address safely.

If the provider occupies the premises under a lease, it is worth considering the stability of that arrangement. A sudden loss of the right to use the premises could force all companies registered there to change their addresses quickly, update their KRS entries and notify banks, public authorities and business partners.

This does not mean that only the property owner can provide a reliable service. What matters is transparency, properly prepared documentation and the genuine possibility of using the premises on a long-term basis. We discuss this issue in greater detail in our article explaining whether it is worth checking who owns the virtual office premises .

Can the company use a meeting room at its registered address?

A virtual address does not necessarily mean having no access to physical office space. Professional providers may make meeting rooms available for discussions with clients, accountants, lawyers, job candidates or members of the company’s governing bodies.

The ability to arrange a meeting at the address disclosed in the KRS may be useful during business discussions or when a contractor wishes to visit the company’s registered office. Before signing the agreement, it is worth checking whether the provider actually has suitable rooms, how many hours are included in the package and how reservations are made.

Every VSL-System package includes 5 hours of meeting-room use per month. Clients may arrange meetings in rooms available at our three locations in central Warsaw. Further details can be found on our meeting rooms in Warsaw city centre page.

What happens after the virtual office agreement is terminated?

Terminating the agreement with the provider does not automatically change the company’s details in the National Court Register. The management board should select a new address in advance, obtain the right to use it and then report the change to the appropriate register.

A company should not leave an address in the KRS after losing the right to use it. Once the cooperation has ended, the previous provider is not required to receive correspondence for a former client indefinitely. Letters from courts, the tax office, banks or business partners may still be delivered to the old address if the company fails to update its registered details.

If the new address remains within the town or city specified in the articles of association as the company’s registered office, the change will normally concern only the full address disclosed in the register. The situation is different when the company moves its registered office, for example from Warsaw to Kraków. In that case, the relevant provision of the articles of association may also have to be amended.

How should a virtual office for a limited liability company be selected?

The lowest price should not be the only factor considered when choosing an address for a company. The agreement may remain in force for many years, and important correspondence will be delivered to the selected location. Changing providers also requires the company to update its details in the register and in the documents it uses.

Before signing an agreement, it is worth checking whether the provider has actual premises, permanent staff and procedures for assigning correspondence correctly to individual clients. It is also important to confirm whether the address includes a specific premises number and whether exactly the same full address will appear in the agreement.

The provider’s stability is also important. The company’s address appears in the KRS, agreements, bank records, contractors’ databases and business materials. It is therefore worth choosing an office that has operated for a substantial period and has a stable legal basis for using the premises it offers.

Entrepreneurs looking for an address in the capital can read more about our virtual business address in Warsaw . Regardless of the selected option, the company should be registered using the complete address stated in the agreement, including the premises number.

A virtual address for a company – which entities can use it?

The phrase “virtual address for a company” is most commonly associated with a Polish limited liability company. The service is not, however, restricted to this legal form. Other entities may also use a professional address and correspondence-handling service, provided that the nature of their activity does not require them to maintain separate operational premises.

Each of these entities should hold a document confirming its right to use the specific address. The registration procedure, competent register, rules of representation and information required in the relevant forms may differ depending on the entity’s legal form.

Commercial companies are generally entered in the KRS, while a Polish family foundation is entered in the separate Register of Family Foundations. Regardless of the type of entity, the full address stated in the agreement with the provider should be used, including the premises number where it forms part of the address.

Can a Polish family foundation use a virtual office address?

A family foundation also needs a registered office and a complete address. These details are provided during the registration process. In principle, the foundation may use an address made available under an agreement with a virtual office provider, provided that it has the right to use the address and that correspondence addressed to it can genuinely be received there.

This may be a practical solution when the founder, beneficiaries, management board members, legal advisers and accounting service operate from different locations. The foundation then has one permanent address at which documents from the registration court, public authorities, banks, law firms and other institutions can be received.

Polish family foundations are not entered in the ordinary register of entrepreneurs within the KRS. A separate Register of Family Foundations is maintained for them. The registration forms contain separate fields for the town or city, street, building number, premises number and postcode.

A virtual office provides an address and correspondence handling, but it does not replace premises needed for storing assets, maintaining specific documentation or carrying out activities that require a different type of space. Before choosing a package, it is therefore worth considering what kind of correspondence the foundation will receive and who should be notified about new deliveries.

A virtual address does not always replace the premises required for business activity

A virtual office works well as a registration, correspondence and administrative address. This does not mean that it can replace every location used by a company. If the activity requires a warehouse, workshop, consulting room, shop, catering premises or space meeting specific technical requirements, the entrepreneur must still provide suitable premises.

A company may therefore have its registered address at a virtual office while operating a warehouse, retail outlet or production facility elsewhere. The relevant locations should be reported wherever this is required by the regulations and forms applicable to the company’s particular activity.

Frequently asked questions about a virtual address for a Polish limited liability company

Can a Polish limited liability company be registered at a residential address?

A Polish limited liability company may use a residential address if it has an appropriate legal basis for doing so and there are no restrictions relating to the particular property. For some entrepreneurs, however, publishing a private address in a public register, receiving business correspondence at home and combining private life with the company’s activity may be inconvenient.

A virtual office makes it possible to separate the private address of a shareholder or management board member from the company’s official address. This can be particularly useful when the company is managed remotely and the people responsible for it do not wish to disclose their home address to business partners and other interested persons.

Does a shareholder have to live in the city where the company has its registered office?

A shareholder of a Polish limited liability company does not have to live in the town or city stated as the company’s registered office. For example, a company may have its registered office in Warsaw while its shareholders live in other parts of Poland or abroad.

The most important points are that the company can operate properly, correspondence is received and the persons authorised to represent the company can be contacted. The company’s registered address does not determine where its shareholders or management board members must live.

Can a management board member live abroad?

A management board member may live outside Poland. In such a situation, an efficient notification system and the ability to scan documents become particularly important. The management board should receive information about important correspondence without having to travel regularly to Warsaw.

It should be remembered, however, that the company’s address does not replace the personal addresses of management board members where those addresses are required in specific documents or proceedings. A virtual office provides an address for the entity, not automatically a private service address for every person connected with the company.

Can one person register several companies at the same virtual office address?

As a general rule, several companies owned by the same person may use the same virtual office. Each entity should, however, be covered by an appropriate agreement and have the right to use the address.

The provider must know for which specific companies it is authorised to receive correspondence. An agreement concluded for one entity should not be treated as automatically authorising the registration of all other companies belonging to the same shareholder.

Should the virtual office address be shown on invoices?

The details used by the company on invoices and other business documents should be consistent with its current registered information. If the company uses a virtual office address disclosed in the KRS, that address should also be used consistently in its business documentation.

The complete address, including the premises number, should be stated. For example, a company registered at 7 Złota Street, premises 28 should not shorten its address to “7 Złota Street”, because that is not the complete location specified in the agreement.

Should the company’s address be shown on its website?

The scope of information required on a website depends, among other things, on the type of business activity and the purpose of the website. Companies also use their details in terms and conditions, seller information, email signatures and documents sent to customers.

In every case, consistency is advisable. If the KRS shows the complete address with a premises number, the same version should be used wherever the company presents its official details.

Can a virtual office receive court correspondence?

Letters from courts and other institutions may be sent to the company’s address. Whether a particular item can be received depends on its type, the way it has been addressed and the applicable delivery rules. The provider should have procedures for handling registered correspondence and should notify the client properly when an item is received.

The management board should not delay checking information about newly delivered correspondence. Court and official letters may relate to important deadlines, so notifications from a virtual office should be treated as seriously as correspondence received at a traditional office.

Can the address of a Polish family foundation be located at a virtual office?

A Polish family foundation may use an address provided under an agreement with a virtual office operator if this suits its needs and correspondence can genuinely be received there. This solution may be useful when the founder, management board, beneficiaries and advisers operate from different locations and the foundation needs one permanent administrative address.

The complete address, including the premises number, should also be used in this case. The address stated in the registration form should correspond to the address specified in the agreement with the virtual office provider.

Is a virtual office suitable for every Polish limited liability company?

A virtual office can be a practical solution for a company that provides services remotely, operates an online shop, works with subcontractors or does not need a permanent workplace for its management board and employees. It can reduce the cost of maintaining underused premises while providing a permanent business address and correspondence handling.

It will not, however, be sufficient for a business that requires a warehouse, customer service point, consulting room, workshop or other premises adapted to the actual performance of its activity. In such a case, the virtual address may still serve as the company’s registered and correspondence address, while operational activity is carried out at other locations.

Summary

A Polish limited liability company may use a virtual office address and disclose it in the National Court Register. It should, however, enter into an appropriate agreement, use genuine premises and ensure that correspondence addressed to the company is handled effectively.

The complete address stated in the agreement, including the premises number, should be used during registration. The same rule applies when the company provides its details to banks, public authorities and business partners, as well as when it prepares invoices and other business documents. Consistent address information makes the company easier to identify and reduces the risk of delivery problems.

A virtual address may be used not only by a limited liability company, but also by other commercial companies, foundations, associations and Polish family foundations. Each entity should nevertheless have its own legal basis for using the address and comply with the registration and representation rules applicable to its legal form.

VSL-System offers a virtual office in Warsaw at three central locations: 7 Złota Street, 85 Jerozolimskie Avenue and 11 Mazowiecka Street. Each agreement specifies the complete address, including the premises number, which should then be entered correctly when registering a company or foundation.

Before choosing a package, it is worth comparing correspondence handling, document scanning, access to meeting rooms and the duration of the agreement. The detailed scope of the available services is presented in our virtual office price list .