Changing a Company’s Registered Address and the Tax Office – What Every Entrepreneur Should Know [2026]

Changing a company’s registered address is not merely an administrative update. In certain situations, it may also affect which tax office is responsible for handling the company’s tax matters.

This does not mean that an entrepreneur can freely choose a tax office. Jurisdiction is determined by law and is generally linked to the taxpayer’s place of residence or the company’s registered office. For this reason, the consequences of an address change may differ depending on whether the business is a sole proprietorship or a company entered in the Polish National Court Register.

Registered Office and Registered Address – Are They the Same?

In everyday language, the terms “registered office” and “registered address” are often used interchangeably. From a legal perspective, however, they do not always mean the same thing. In the case of a company, the registered office usually refers to the town or city specified in the company’s articles of association, for example Warsaw. The registered address includes the full street name, building number and, where applicable, the unit number.

This distinction has practical importance. Moving a company from one address to another within the same city may not require a change to the registered office stated in the articles of association. The new address must still be updated in the Polish National Court Register, and the new location may fall within the jurisdiction of a different tax office.

If a company moves from one city to another, for example from Łódź to Warsaw, this also changes its registered office. Such a move usually involves more formalities than changing only the street or unit number within the same city.

When Can a Change of Address Result in a Different Tax Office?

A change of tax office occurs when the company’s new address or registered office is located within the area served by a different authority. This may happen not only when the company moves to another city, but also when it changes address within a large city served by several tax offices.

In Warsaw, different districts and parts of the city may fall under the jurisdiction of different tax offices. Before changing the company’s address, it is therefore worth checking which authority covers the new location and whether the move will actually result in a change of tax office.

What Formalities Must Be Completed After Changing a Company’s Address?

Changing a company’s address does not automatically update its details across all public registers and authorities. Business owners should ensure that the new address is reported in accordance with the applicable regulations. The required formalities depend primarily on the legal form of the business.

For sole traders, the change is reported through the appropriate business register. Companies entered in the Polish National Court Register (KRS) must update their registration details and complete any additional tax registration formalities required under current regulations.

Can a Virtual Office Change Your Tax Office?

Yes. If a company officially changes its registered address to a different location, this may also result in a change of the tax office responsible for its tax affairs. For this reason, choosing the right virtual office is not only a matter of business image but also an important administrative decision.

Before signing an agreement, it is worth checking whether the virtual office operator has the legal right to use the premises and whether the location offers long-term stability. It is also advisable to verify the owner of the virtual office property, as this can provide additional confidence in the reliability of the address.

Businesses planning to relocate their registered office to the Polish capital may consider a virtual office in Warsaw, which provides a prestigious business address, professional mail handling and access to fully equipped meeting rooms.

Common Mistakes When Changing a Company’s Address

Should You Change Your Company’s Address Solely to Change the Tax Office?

The tax office responsible for your company should not be the only reason for changing your registered address. In most cases, business considerations are far more important, such as the company’s image, the prestige of the location, convenient access for clients, professional mail handling and the availability of meeting rooms.

However, if you are already planning to relocate your business for operational reasons, it is worth checking in advance whether the new address will also result in a change of the competent tax office. Understanding these consequences beforehand makes the entire process much easier and helps avoid unnecessary administrative issues.

Summary

Changing a company’s address may also change the tax office responsible for handling its tax affairs. For this reason, it is advisable to plan the process carefully, update all relevant registers without delay and verify how the change affects your company’s legal and tax obligations.

If you are planning to relocate your registered office to Warsaw, it is worth choosing an experienced virtual office provider offering transparent terms of cooperation, professional mail handling and modern meeting facilities. One example is VSL-System, which provides three prestigious business locations in the centre of Warsaw together with comprehensive virtual office services for entrepreneurs.