Can a Virtual Office Prevent VAT Registration? Legal Status in 2026

Authors of the original version of the article: legal adviser Jakub Bonowicz and trainee legal adviser Radomir Studziński.

This article was editorially updated in 2026 to improve readability and verify the current relevance of the information presented. The material is for informational purposes only and does not constitute legal advice.

In this article, we will answer the question of whether having a registered office in a virtual office may constitute grounds for refusal of VAT registration by the tax office.

The tax office should register the taxpayer

2026 Update

The mere fact of having a registered office in a virtual office does not automatically constitute grounds for refusal of VAT registration. In practice, however, the tax office may carry out verification activities and examine whether the business is actually conducted, whether contact with the taxpayer is possible, and whether the registration data is accurate.

As is often the case with legal matters, it is worth starting with the relevant provision of the VAT Act.

Article 96(4)

The head of the tax office registers the taxpayer as an “active VAT taxpayer” and, in the case of taxpayers referred to in paragraph 3, as a “VAT-exempt taxpayer”, and confirms such registration upon the taxpayer’s request.

The wording of the regulation is important because the law generally assumes registration rather than discretionary approval. However, this principle has developed in practice and through court decisions.

Examples of situations where registration may be refused include:

• when the taxpayer does not legally exist;
• when registration is submitted on behalf of a deceased person;
• when the taxpayer is already registered;
• when the information provided is false;
• when contact with the taxpayer is impossible;
• when there are justified concerns regarding tax abuse.

In summary, under Polish law there is no automatic refusal of VAT registration solely because a company uses a virtual office as its registered address.

2026 Update

Current regulations also allow refusal in selected situations related to verification of business activity. However, using a virtual office itself is not such a reason.

What does European Union law say?

From the perspective of EU law, Article 22 of Council Regulation (EU) No 904/2010 should be considered.

According to the case law of the Court of Justice of the European Union, authorities may verify data provided for VAT purposes.

In the judgment of 14 March 2013 in case C-527/11 Ablessio, the Court indicated that:

A tax authority may not refuse a VAT identification number solely because, in its opinion, the company does not possess sufficient technical, financial, or material resources.

Although the judgment does not directly concern virtual offices, its reasoning is relevant.

Therefore, tax authorities may not assume that a virtual office automatically means fictitious activity.

The burden of proving abuse remains with the tax authority.

Administrative courts confirm this approach

Polish administrative courts have repeatedly indicated that using a virtual office address alone cannot justify refusal of VAT registration.

Authorities conducting verification procedures usually examine whether:

• the taxpayer responds to official requests,
• contact with the taxpayer is possible,
• the entity actually operates,
• the company has organisational capacity to conduct business.

In practice, many types of business activity may be conducted using a virtual office model.

A company may also have another place where actual business activity is carried out, while maintaining a virtual office as its registered address.

Registered office is not the same as the place of VAT activity

For VAT purposes, determining the competent tax office depends on separate rules.

For example:

• individuals are generally assigned based on residence;
• legal entities are generally assigned based on the registered office address.

This means that a company may legally have its registered office in Warsaw while conducting operational activity elsewhere.

As a result, the registered office and the actual place of business do not always have to be identical.

Summary

1. As a rule, the tax authority should register a taxpayer for VAT if legal requirements are met.
2. EU law and court practice allow authorities to verify registration applications, but refusal should not result solely from using a virtual office.
3. Registration today requires not only a completed application but also the ability to contact the entrepreneur and confirm actual business activity.

A virtual office address alone does not determine refusal of VAT registration.

Source of the original publication: article prepared in 2016 by the authors indicated above.

Last updated: June 2026.