Can You Register a Company at a Virtual Office Address? Legality, KRS, CEIDG and Required Documents [2026]

Yes — a business can be registered at a virtual office address, provided that the entrepreneur has the right to use that address and reports it correctly in the relevant register. Polish law does not require every business to have its own premises, a separate office or a traditional workplace where the entrepreneur carries out business activities every day.

This is particularly important for businesses operating remotely. A software developer working at clients’ premises, a consultant holding online meetings, an e-commerce business owner, a translator or a company managed by shareholders or directors based in different locations may primarily need a stable registered address and an efficient place for receiving business correspondence.

A virtual address, however, is not an “address without premises”. There is a real property behind the address entered in the register, and the entrepreneur should have an appropriate legal basis for using it. This is why, before registering a business, it is worth checking not only the price of the service but also the documents provided by the operator, the exact wording of the address and the rules for receiving correspondence.

In this article, we examine the subject from both a practical and legal perspective. We explain the difference between a company’s registered office and its full address, discuss CEIDG and KRS requirements, documents confirming the right to use an address, the approach taken by public authorities and courts, and situations in which an address may lead to additional questions. We will also look at how similar services operate outside Poland.

1. Is it legal to register a business at a virtual office address?

Yes. Polish regulations governing business registration do not impose a general prohibition on using an address provided by a virtual office operator. There is also no general rule stating that only one business may be registered at a particular address.

The law focuses on other issues: an entrepreneur must provide a correct address, have a legal basis for using it and update the registered details if they change. In the case of companies, the regulations require the registered office and address to be disclosed in KRS, while an entrepreneur registered in CEIDG makes a declaration concerning the legal title to the property whose address is reported in the register.

The law does not require a traditional office with a private room

When registering a Polish limited liability company, Article 166 § 1 point 1 of the Commercial Companies Code requires the company name, registered office and address to be provided. The provision does not require the company to demonstrate that it has exclusive use of a particular office space or that its management board and employees work there every day.

From a registration perspective, the important question is therefore not whether an entrepreneur rents an entire office, but whether the business may lawfully use the specific address. A virtual office is one of the models that can provide such an address together with additional services such as receiving correspondence, notifications, document scanning or access to meeting rooms.

Entrepreneurs who would like to see how this model works in practice can learn more about our virtual office in Warsaw and the services available to businesses using an address in the city centre.

2. A company’s registered office and its address are not always the same thing

One reason for misunderstandings surrounding virtual offices is that the terms “registered office” and “address” are often used interchangeably in everyday language. Under Polish company law, however, these concepts should be distinguished.

Under Article 41 of the Polish Civil Code, unless an act or the articles of association provide otherwise, the registered office of a legal person is the locality in which its governing body has its seat. A company’s registered office may therefore be Warsaw, while its address consists of a specific street, building number, unit number and postcode.

Why is this distinction important when using a virtual office?

An entrepreneur using a virtual office does not register an abstract reference to “Warsaw” or the name of the virtual office provider in KRS. The register contains a specific address assigned to a real property. For this reason, the agreement should clearly identify the location that the client is entitled to use.

This is particularly important in buildings containing many separate units. If the virtual office operator provides the client with an address that includes a particular unit number, that full form of the address should be used consistently during registration, in company documents and in correspondence.

3. What does having a legal title to the address mean?

One of the most important issues when registering a sole proprietorship is the entrepreneur’s right to use the property whose address is entered in CEIDG. The Polish Act on the Central Register and Information on Economic Activity expressly requires an entrepreneur to have a legal title to properties whose addresses are entered in CEIDG.

In addition, when submitting the application, the entrepreneur makes a declaration that such a legal title exists. The Act provides that this declaration is made subject to criminal liability for making a false statement.

This does not mean that the entrepreneur must own the premises. Official information for businesses indicates that a legal title may arise from different legal arrangements. In practice, this may include ownership rights or an appropriate agreement authorising the entrepreneur to use the property.

What role does the agreement with a virtual office operator play?

The agreement should primarily confirm that a specific entrepreneur or company is entitled to use the stated address for a defined period and within the agreed scope. The legal nature of a particular agreement may depend on the service model used by the operator, which is why it is worth reading its provisions before registration rather than relying solely on an advertising phrase such as “business address”.

The document should make it possible to clearly connect the client with the specific location. If the operator itself uses the property under an agreement with the owner, it should also have an appropriate basis allowing it to provide address-related services to its clients at that location.

Do you always have to attach proof of the address to the registration application?

The obligation to have a legal basis for using an address should not be confused with an obligation to automatically attach the virtual office agreement to every registration application. The registration procedure and required attachments depend on the type of business entity and the procedure being used.

The document should nevertheless be retained. It may be required later if a public authority, court, bank or another institution wishes to verify the basis on which the company uses a particular address. A professional operator should be prepared for such situations and should clearly explain which documents are provided to the client.

A broader explanation of the entire model — from providing a registered address to handling correspondence and using additional services — can also be found in our guide explaining how a virtual office works .

4. How do you register a sole proprietorship at a virtual office address?

In the case of a sole proprietorship, registration takes place through CEIDG. However, an entrepreneur should remember that the register contains several different types of address data. They do not all mean the same thing, and not every entrepreneur is required to have a traditional permanent place of business.

The application may include, among other things, an address for correspondence, a permanent place of business and additional places of business. If the business does not have a permanent place where its activities are carried out, the entrepreneur may indicate that no such place exists. This is particularly relevant for people who provide services at clients’ premises, work remotely or run a mobile business.

Address for correspondence versus permanent place of business

An address for correspondence is primarily used for contacting the entrepreneur and delivering correspondence. A permanent place of business, on the other hand, refers to a location where business activities are actually carried out on a permanent basis.

Not every online business, consultant or specialist providing services in different locations has such a permanent place. The official Polish business registration system allows an entrepreneur to declare that there is no permanent place of business.

For this reason, when using a virtual office, the most important issue is to describe the role of the address accurately. Merely purchasing a virtual office service should not result in the location being reported as a permanent place of business if the entrepreneur does not actually conduct activities there in that capacity.

The specific issues applying to sole traders are discussed in more detail in our guide: can a Polish sole proprietorship use a virtual office .

Do you need to submit the virtual office agreement when registering in CEIDG?

As a general rule, a document confirming the legal title to a property is not automatically attached to an ordinary CEIDG application. The entrepreneur must nevertheless genuinely have such a legal title and should retain the documents on the basis of which the reported address is used.

If an authority has doubts about the accuracy of the registered information, it may request evidence confirming the entrepreneur’s right to use the property. For this reason, an agreement with a virtual office provider should not be viewed merely as proof that a service has been paid for — it is also an important document showing the basis on which the business uses the address.

A physical business address and an e-Delivery address are two different things

The development of Poland’s e-Delivery system does not mean that traditional company address details disappear. An electronic delivery address is a separate communication channel for official electronic correspondence and does not replace the physical property address disclosed in CEIDG or KRS.

This distinction is particularly important in 2026. Entrepreneurs entered in CEIDG before 1 January 2025 become subject to the obligation to have an e-Delivery address from 1 October 2026. A business may therefore simultaneously use a virtual address for registration and traditional correspondence and a separate electronic address within the e-Delivery system.

5. How does registering a company at a virtual office address in KRS work?

A company entered in KRS may also use an address provided by a virtual office. Before submitting the registration application, however, the company should already have the right to use the specific location. In practice, this means that it is advisable to conclude the agreement concerning the address before filing the registration application rather than waiting until the company has already been entered in the register.

In the case of a Polish limited liability company, both the registered office and the full address are reported to KRS. Therefore, if the articles of association state that the company’s registered office is Warsaw, the registration application must additionally provide the specific street, building number, unit number and postcode.

The rules applicable specifically to limited liability companies are explained in greater detail in our article: can a Polish limited liability company use a virtual office .

Can the registration court verify the address?

Yes. KRS proceedings should not be treated as a purely technical process in which information from an application is automatically copied into the register. Polish regulations allow the registration court to examine the accuracy of certain information and, where justified doubts arise, to verify whether reported data correspond to the actual circumstances.

This does not mean that using a virtual office address is itself an irregularity. The relevant questions are whether the company genuinely has the right to use the address and whether the information submitted to the register is accurate.

Can many companies be registered at the same address?

The fact that many businesses are registered at the same address does not automatically mean that their registrations are incorrect. In large office buildings, business centres, law firms, business incubators and virtual offices, one property may be used by many independent companies.

What matters is the ability to distinguish between individual businesses and to ensure that correspondence is delivered to the correct recipient. A professional virtual office provider should therefore maintain appropriate client records, have procedures for assigning incoming mail to the correct company and use complete address details, including the unit number where it forms part of the address provided to clients.

Registration through PRS or S24 does not change the nature of the address

A company may be registered electronically through the appropriate system, but the method used to submit the application does not remove the requirement to provide accurate address information. Whether the application is submitted through the National Court Register Portal (PRS) or, where available for the particular company, through S24, the company must provide a genuine address that it is entitled to use.

Entrepreneurs looking for a reliable address for company registration in Warsaw should establish with the provider before submitting the application exactly how the address should be entered and which documents will be issued for the newly formed company.

6. Can a virtual office address cause problems with NIP or VAT registration?

This is one of the most common concerns among entrepreneurs considering a virtual office. Two separate issues should be distinguished: the legal possibility of registering a business at a particular address and the subsequent verification of the taxpayer by the tax administration.

Using a virtual office is not, in itself, listed as a statutory ground for refusing VAT registration. However, the head of the relevant tax office verifies the information contained in the VAT registration application and may refuse registration in situations provided for by law, including where the submitted information is false or where documented attempts to contact the entity or its representative are unsuccessful.

Why might the tax authority examine some businesses more closely?

Verification does not have to focus solely on the address. The authority may also examine the nature of the business, information contained in submitted documents, the ability to contact the management board, the expected scope of transactions and other circumstances relevant to tax registration.

The presence of many companies at one address therefore does not determine the outcome of the procedure. It is much more important whether the entity genuinely conducts the declared business activity, whether effective contact with it is possible and whether the address is reasonable in the context of the way the business operates.

The Ministry of Finance approach is more nuanced than “virtual address = risk”

Useful guidance can be found in the Polish Ministry of Finance methodology concerning due diligence in domestic transactions. The document indicates that a contractor’s use of a virtual office may be a circumstance worth considering, but its significance depends in particular on whether such a model is appropriate to the scale and nature of the business being carried out.

This is an important distinction. A small consulting company, software developer or online service business that does not require a warehouse or a permanent traditional office should be assessed differently from an entity declaring activities that require substantial physical infrastructure but cannot identify where that infrastructure is actually located.

How can a company prepare for possible verification?

Above all, the entrepreneur should ensure that the information provided to different institutions is consistent. The address appearing in the agreement with the virtual office provider, KRS or CEIDG, tax documents and information supplied to the bank should not differ without a valid reason.

A properly organised virtual office can be particularly useful in such situations: it receives correspondence, informs the client about incoming mail and allows the business to maintain a stable address regardless of where the entrepreneur or management team happens to be working.

For a more detailed discussion of this issue, see our guide to virtual offices and VAT registration .

7. What has the Supreme Administrative Court said about virtual offices?

Discussions about the legality of virtual offices often refer to the judgment of the Polish Supreme Administrative Court of 5 August 2014, case reference II FSK 3549/13. The case concerned a limited liability company whose tax authorities had refused to assign a NIP tax identification number, questioning, among other things, the address connected with a virtual office service.

The Supreme Administrative Court did not accept an approach based on the assumption that premises used as a company address must correspond to the traditional idea of an office where the management board and employees perform their duties every day. The Court referred to changing economic realities and the importance of modern technologies, which allow business and management activities to be carried out from different locations.

The judgment does not mean that every address will always be accepted

The judgment should not be interpreted as meaning that merely entering any address described as a “virtual office” releases the entrepreneur from all other obligations. The address must still be genuine, and the business should have a legal basis for using it.

In other words, recognising a modern way of organising a business is one thing; providing a fictitious, outdated address or using premises without the consent of the person entitled to them is another. A virtual office does not remove the obligation to provide accurate information.

The registered address does not have to be where the management board works every day

This is particularly important for businesses operating remotely. Management board members may work from different cities, meet online, carry out duties at clients’ premises or travel on business, while a stable virtual office address is used for registration purposes and for organising the company’s correspondence.

Such a model should not be assessed according to the standards applicable to a company that genuinely requires a production facility, warehouse or large team working in one location every day. The role of the address should be considered in the context of what the business actually does.

8. Is a virtual office the same as the place where business activities are actually carried out?

Not always. An address disclosed in a public register may primarily serve as the company’s registered address, contact address and place for handling correspondence, while specific business activities are performed elsewhere.

A software company is a good example. It may have a registered address in Warsaw, while its developers work remotely from several cities, its servers are located in a data centre and meetings with clients take place online or in rented meeting rooms. This does not make the registered address fictitious — it simply performs a different function from the place where every operational activity is carried out.

The same may apply to consultants, translators, intermediaries, training businesses, marketing agencies or companies providing services to international clients. In many modern business models, there is no single room in which all of the company’s activities are performed every day.

Not every type of business can operate using only a virtual address

A virtual office does not replace infrastructure required by the nature of the business. A company may have a virtual registered address, but if it operates a restaurant, stores goods, carries out manufacturing or provides services requiring specialist premises, it must of course have access to the appropriate facilities elsewhere.

When assessing a business, the consistency of its overall organisation with its declared activities is therefore more important than the type of registered address alone. A similar approach can also be found in guidance issued by the Polish Ministry of Finance concerning due diligence when verifying business partners.

The Ministry of Finance also emphasises proportionality

In its methodology concerning due diligence, the Polish Ministry of Finance indicated that a contractor’s use of a virtual office may require additional attention where such an arrangement is not appropriate to the scale of the business being conducted. This means that the context matters, rather than the label “virtual office” itself.

For an entrepreneur, this is an important practical point. In documents and during any possible verification, the business should be able to explain how it operates, where particular activities are carried out and why using a virtual address is reasonable for its business model.

9. Virtual offices are not unique to Poland — similar models operate in other countries

Services providing businesses with a registered address and administrative support are not a uniquely Polish solution. Similar models operate in many developed economies, particularly in major business centres where renting a traditional office may be disproportionately expensive for a small company.

London — a company can use the address of a professional service provider

The UK Companies House framework expressly allows a company to use the address of a professional service provider, such as an accountant, solicitor or specialist agent, as its registered office. The business must have permission to use the address, and the location must satisfy the legal requirements applying to a company’s official registered office.

Since 2024, UK rules have required a registered office to be an “appropriate address”. Among other things, this means that documents sent there should be expected to come to the attention of a person acting on behalf of the company and that delivery should be capable of being acknowledged.

The principle is therefore very similar to the practical role of a professional virtual office: the entrepreneur does not need to own or exclusively rent a traditional office, but the address used should be genuine and allow effective communication with the company.

Prague — businesses also need a genuine basis for using their registered office

In the Czech Republic, entrepreneurs and legal entities also use a registered office address disclosed in the relevant registers. The legal framework and official procedures require an appropriate basis for using the location stated as the registered office, and in certain procedures written consent from the property owner may serve as sufficient evidence.

A developed market for registered office and business address services has therefore emerged in Prague as well. The expression “virtual office” is essentially a commercial description of the service; from the perspective of the register, the key issues are the accuracy of the address and the legal basis for using it.

Why have virtual office services developed particularly strongly in major cities?

London, Prague and Warsaw concentrate large numbers of companies, specialists and businesses serving clients from different regions and countries. At the same time, the cost of renting traditional office space in central locations can be high, especially for a company that would use its own premises only for a few hours each month.

A virtual office separates the need for a stable business address from the need to rent an entire office exclusively. The entrepreneur pays for the functions that are actually needed: an address, correspondence handling, document scanning, collection of documents or occasional use of meeting rooms.

In Warsaw, this model can be particularly attractive to entrepreneurs looking for a virtual office in Warsaw in a central location without needing their own private office every day or committing to a long-term lease of an entire office space.

10. Which types of entities can use a virtual office address?

A virtual address is not a solution reserved for only one type of business. Depending on their legal form, it may be used by sole proprietors as well as entities entered in the National Court Register.

The key issue is not whether the business operates as a sole proprietorship, partnership or company, but whether the regulations governing the particular entity allow the relevant location to be used and whether there is a genuine legal basis for using the address provided.

A sole proprietorship and a limited liability company use an address under different registration rules

In practice, the way an address is used depends on the legal form of the business. A sole proprietor updates business details through CEIDG, while a Polish limited liability company reports its registered office and full address to KRS. For this reason, it is better to follow guidance relating to the particular type of business rather than assume that the same registration rules apply to every entity.

We discuss these two situations separately in our guides: can a Polish sole proprietorship use a virtual office and can a Polish limited liability company use a virtual office .

A foundation or association also needs a registered office and address

Virtual offices are not limited to profit-making businesses. Foundations and registered associations also have a registered office and address details disclosed in KRS. In the case of a foundation, the registered office is one of the matters specified in its statute.

An organisation that does not need its own premises five days a week may therefore consider an address service if it reflects the way the organisation actually operates and provides appropriate handling of correspondence.

A registered address does not replace premises required for a particular activity

The ability to register an entity at a virtual office address does not mean that such an address replaces every other location a business may need. If sector-specific regulations or the nature of the activity require a workshop, warehouse, clinic, shop, kitchen, production facility or other specialist premises, the company must still have access to suitable facilities.

A business can therefore have its registered address at a virtual office while carrying out operational activities at one or more other locations. These functions do not have to be performed at the same place.

11. Will a virtual office address be publicly visible?

Choosing a registered business address also matters from a privacy perspective. Details of entities entered in KRS are available through a public search service, and information corresponding to a current extract from the register can be accessed without charge.

CEIDG also makes business information publicly available, including relevant address details connected with the registered activity. For this reason, some entrepreneurs prefer not to use their private home as the main business address visible to customers, suppliers and people searching public business databases.

A virtual office can help separate a business address from a private home address

For an entrepreneur working from home, having a separate business address may be just as important as correspondence handling. A client checking the company’s details sees a professional address associated with the business rather than the private residential address used by the entrepreneur and their household.

This should not be understood as a way of operating anonymously. A virtual address does not hide the entrepreneur from public authorities and does not remove obligations to provide information required by law. It simply allows the private place of residence to be separated from the public-facing business address.

12. What should you check before registering a business at a virtual office?

The best time to verify a virtual office provider is before submitting the registration application. Once an address has been entered in KRS or CEIDG, changing it later involves additional formalities, so it is worth spending more time at the beginning checking the documents and the way the office operates.

The period immediately after company registration is particularly important

A newly registered company may begin receiving correspondence soon after its registration is completed. This may include documents from the court, banks, public authorities or businesses offering various services. The virtual office operator should therefore know that a new client has been registered at the address and be able to assign incoming correspondence correctly.

It is also worth remembering that during the first weeks the company name may appear in several forms: with the full legal designation, with the abbreviated “sp. z o.o.” or without Polish diacritical characters. A well-organised office should have a procedure for identifying such correspondence instead of automatically rejecting it.

Do not choose a provider solely because it advertises the “cheapest address”

Price matters, but an address entered in a public register may be used by a company for many years. It is often more important to know whether correspondence is handled securely, whether staff are actually available at the premises, which documents the client receives and how unusual situations are handled.

Before making a decision, it is also worth reading our guide on how to choose a virtual office , which presents 12 questions that can help compare providers before signing an agreement.

13. What should you do with the address after the business has been registered?

Obtaining an entry in KRS or CEIDG does not mean that the address can simply be forgotten until the next change of company details. From that point onwards, the entrepreneur should ensure that the information in the register remains accurate and that the right to use the location continues for as long as the business uses that address.

Maintain continuity of the agreement

If the virtual office agreement has been concluded for a fixed period, its renewal date should be monitored. A situation should be avoided in which a company remains registered at an address even though its legal right to use that location has already expired.

Check correspondence notifications regularly

Professional mail handling does not remove the entrepreneur’s responsibility to pay attention to incoming correspondence. Notifications from the virtual office should be checked regularly, and important documents should be dealt with promptly by requesting a scan, collecting the letter or arranging another form of delivery.

When the agreement ends, the company details must be changed

If the entrepreneur stops using a particular location, a new address should be secured in advance and the relevant public registers should be updated. An outdated address should not remain in KRS or CEIDG simply because the company has used it for many years.

We explain the entire relocation procedure separately in our guide: can you change your virtual office address .

Frequently asked questions about registering a business at a virtual office

Can an authority refuse registration solely because I use a virtual office?

The mere use of a virtual office is not subject to a general prohibition on business registration. An authority may, however, verify the accuracy of the information provided and other circumstances relevant to the particular procedure. The entrepreneur should therefore have an appropriate agreement concerning the address and provide information that reflects the actual situation.

Can a virtual office be used as the KRS address of a Polish limited liability company?

Yes. A company may use such an address if it has the right to use the specific location. The full address should be entered in KRS rather than merely the city or the name of the virtual office provider.

Can a sole proprietorship be registered using a virtual address?

Yes. However, the entrepreneur should correctly distinguish between the correspondence address, permanent place of business and any additional places of business. CEIDG also allows an entrepreneur to operate without indicating one permanent place where business activities are carried out.

Can many businesses be registered at the same address?

Yes. The number of businesses using a property does not by itself determine whether an address is valid or invalid. In business centres, office buildings, coworking spaces and virtual offices, it is normal for many independent businesses to use the same property.

Does a virtual address guarantee VAT registration?

No address service can guarantee the outcome of a separate tax registration procedure. The tax authority may verify the entrepreneur and the circumstances of the business. At the same time, using a virtual office is not in itself an automatic statutory ground for refusing VAT registration.

This topic is discussed in much greater detail in our article on virtual offices and VAT registration .

Is using a virtual office legal?

Yes, provided that the service is based on a genuine address and an appropriate legal basis for using it. A virtual office is not a separate legal form of business but a way of organising a company’s registered address, correspondence handling and office support.

For a broader discussion of the relevant regulations and tax-related issues, see our separate guide: is a virtual office legal .

Summary — can you register a business at a virtual office address?

Yes. A virtual office can be lawfully used when registering a sole proprietorship or an entity entered in KRS, provided that the business has an appropriate legal basis for using the specific address and reports the required information correctly.

There is no general rule requiring every business to rent traditional premises for its exclusive use. Modern companies may work remotely, at clients’ premises or from several different locations, while one stable address is used for registration, administrative and correspondence purposes.

At the same time, an address alone is not enough for a business to operate correctly. The company should receive its correspondence, keep its registered information up to date, retain documents confirming its right to use the location and maintain additional infrastructure wherever the actual nature of its business requires it.

Entrepreneurs looking for a virtual office in Warsaw can choose from three VSL-System locations in the city centre: ul. Złota 7, Aleje Jerozolimskie 85 and ul. Mazowiecka 11.

If you are only beginning to explore this business model, our complete guide to how a virtual office works provides a broader explanation of address services, correspondence handling and additional office facilities.