What Documents Are Needed to Register a Company Using a Virtual Office? Agreement, Proof of Address, KRS and CEIDG [2026]

Registering a business at a virtual office address does not mean attaching one special “virtual office certificate” to the registration application. In practice, it is important to distinguish between documents required to establish or register the business itself and documents confirming the right to use a particular address.

This distinction is particularly important because different documents are required from a sole trader registering through CEIDG and from shareholders establishing a limited liability company entered in the KRS. A virtual office does not replace the documents required for a particular legal form – instead, it provides the entrepreneur with a legal basis for using a specified address.

1. What groups of documents may be needed when registering a business using a virtual office?

The documents can most easily be divided into three groups. The first relates to the entrepreneur or company itself, the second concerns the right to use the address, while the third may become relevant only later – for example, during contact with the tax office, VAT registration or verification of the company’s details.

This does not mean that the entire set listed above must always be submitted at the same time to one authority. Some documents simply need to be held and retained by the entrepreneur so that, if necessary, they can demonstrate why they are entitled to use a particular address.

2. The virtual office agreement – the main document concerning the address

The most important document received from the provider is usually an agreement setting out the rules for using the address. The name of the agreement may vary – what matters most is its content and the rights it actually grants to the entrepreneur.

A properly prepared agreement should make it possible to identify clearly who is entitled to use the address, what the exact address is and from what date the entrepreneur may use it. If the premises have a unit number, it should be stated clearly so that the full address can later be used consistently in documents and official registers.

What should you check in the agreement before starting the registration process?

Before submitting an application, it is worth making sure that the agreement clearly permits the address to be used in a way that meets the entrepreneur’s needs. This is particularly important if the address is to be entered as an address connected with the business activity, the company’s address or an address used for receiving correspondence.

An entrepreneur choosing a virtual office in Warsaw should ideally obtain the address documentation before starting to complete the registration forms. This helps avoid a situation in which the application has already been prepared and it later turns out that the address is written differently in the virtual office agreement and in the documents submitted to the register.

3. Is the virtual office agreement alone sufficient as proof of the right to use the address?

There is no single universal document called “consent to use a virtual office” that every entrepreneur must obtain. What matters is whether the business has a genuine legal basis for using the property at the address it provides.

In a traditional lease arrangement, the legal basis may be a lease agreement. In other models, it may be a lending-for-use agreement or another legal arrangement giving the entrepreneur the right to use the address. Virtual office agreements should therefore not be assessed solely on the basis of the title given to the document.

Why does the provider’s legal right to the premises also matter?

Before signing an agreement, it is worth knowing on what basis the virtual office provider itself occupies or controls the premises. The situation is different when the virtual office is operated by the property owner and when the provider is itself a tenant making the address available to other businesses.

This does not mean that using premises leased by the provider is automatically improper. However, the entrepreneur should make sure that the provider is actually entitled to make the address available to its clients. We discuss this issue in more detail in our article on the owner of virtual office premises .

4. What address-related documents are needed when registering a sole trader in CEIDG?

In the case of a sole proprietorship, the entrepreneur registers the business in CEIDG. Polish law does not use the concept of a company’s “registered office” in exactly the same way for a sole trader as it does for companies entered in the KRS. The CEIDG application contains, among other things, address details connected with the entrepreneur and the business activity.

If an entrepreneur enters an address of a property connected with their business activity in CEIDG, they must have a legal right to use that property. Importantly, the document confirming this right is not normally attached to the CEIDG-1 application itself. The entrepreneur must nevertheless possess it, because they may be required to demonstrate their right to use the stated address.

What should an entrepreneur using a virtual office prepare?

In practice, before submitting the CEIDG-1 application, it is advisable to have the virtual office agreement already in place and to copy the address from it accurately. The document should then be retained for as long as the entrepreneur uses the address rather than assuming that, because it was not attached to the CEIDG-1 form, it will never be needed.

This illustrates an important distinction between the questions “which documents must be submitted with the application?” and “which documents should the business possess?”. When a virtual business address is used, the second list may be broader than the first.

5. What documents are needed when registering a limited liability company in the KRS?

In the case of a Polish limited liability company, it is important to distinguish clearly between documents required to establish and register the company in the KRS and documents confirming the right to use a virtual office address. These are two separate formal matters.

Registration of a limited liability company takes place electronically. Depending on how the company agreement was concluded, the application is submitted through the Court Registers Portal (PRS) or the S24 system. The fact that a company uses a virtual office does not create a separate registration procedure.

Documents concerning the company itself

The exact set of documents depends, among other things, on whether the company agreement was concluded before a notary or by using the standard template available in the S24 system. Registration may involve documents concerning the shareholders, management board and contributions made to the company.

The exact set should always be adapted to the way in which the particular company is being established. A virtual office agreement should not, however, be treated as a substitute for any corporate document required to create and register the company.

6. Does the virtual office agreement have to be attached to the KRS application?

The standard list of documents required to register a limited liability company in the KRS does not include a separate mandatory attachment called a “virtual office agreement”. This means that an entrepreneur should not assume that every company registered at a virtual office address must automatically submit such an agreement together with the registration application.

This does not mean, however, that the agreement should only be signed after the company has been registered. If a particular address is to be entered in the registration application as the company’s address, the legal basis for using that address should already be properly arranged. A company should not enter an address in the KRS merely because it appears in an advertisement or on the provider’s website.

We discuss the use of such an address during business registration in more detail in our guide: can you register a company at a virtual office address . In this article, we focus specifically on the documents worth preparing before the registration process begins.

7. Registered office, company address and address for service are not the same thing

When preparing registration documents, it is easy to confuse several different address-related concepts. One of the most common mistakes is treating the company’s address and the address for service of a management board member as if they were the same.

The KRS contains information concerning the registered office and address of the entity. At the same time, registration documentation may also contain addresses for service of particular persons representing the company. These are separate pieces of information, and the virtual office address should not automatically be entered in every field asking for an “address”.

Example: the company’s address and the address of a management board member

A company may use a virtual office in Warsaw and state that address as its company address. At the same time, a member of the management board may have a different personal address for service. There is no reason for both addresses to be identical merely because the same person represents the company.

8. The full address in the agreement and in the register – why does the unit number matter?

Before submitting the application, it is worth comparing the address written in the virtual office agreement with the address that will be entered in CEIDG or the KRS. In practice, errors may result from seemingly minor details: an omitted unit number, an incorrect postal code or the use of a different version of the address from the one stated in the documentation.

If the provider makes a specific unit available to the entrepreneur and the unit number forms part of the full address, it is worth using it consistently. This applies not only to registration documents but also later to invoices, bank documentation, contracts and correspondence with public authorities.

Why is consistency between documents more important than using a shortened address?

A company address is subsequently used in many different systems. If an entrepreneur includes the unit number in one place, omits it elsewhere and uses yet another version of the address in additional documents, unnecessary discrepancies can arise between registers and business records.

Therefore, when choosing a virtual business address in Warsaw , it is worth determining its full form from the outset and using it consistently afterwards.

9. PRS or S24 – does the registration method change the documents relating to the virtual office?

The method used to register the company affects the form in which some corporate documents are prepared, but it does not change the basic rule concerning the address. Whether the company is registered through the Court Registers Portal (PRS) or the S24 system, it should provide accurate address details and have a legal basis for using the address it enters.

In the S24 system, some documents are created using standard templates available directly within the system. Where the company agreement was concluded before a notary, the registration process uses the Court Registers Portal, while information concerning notarial documents is linked to the electronic repository of notarial deeds.

However, the fact that registration takes place online does not remove the need to organise the address documentation properly. Electronic registration changes the way the application and documents are submitted, not the significance of the information provided by the entrepreneur.

10. Electronic signature – worth arranging before registering the business

An increasing number of formalities connected with establishing and later running a business can be completed online. For this reason, even before starting the registration process, it is worth arranging a method of confirming your identity electronically and signing documents online.

Depending on the particular procedure, entrepreneurs may use a Trusted Profile, an e-ID card or a qualified electronic signature. These methods are not completely interchangeable in every situation. A Trusted Profile is particularly useful when dealing with Polish public administration, while a qualified electronic signature can also be used more broadly in business transactions.

Someone planning to manage a business remotely may particularly appreciate the ability to sign documents without printing them, sending them by post and waiting for paper originals to be delivered. We discuss this subject in more detail in our guide on how to choose a qualified electronic signature for your business .

11. An e-Delivery address – another element of setting up a business

In 2026, the list of matters to consider when setting up a business does not end with a traditional postal address. Entrepreneurs entered in CEIDG and companies registered in the KRS are also covered by the Polish e-Delivery system, which provides an electronic equivalent of registered official correspondence.

For new businesses registered from 1 January 2025, obtaining an e-Delivery address forms part of the registration process. An e-Delivery address should not be confused with a virtual office address. They are two different channels: one is used for electronic official communications, while the other is a physical address used by the entrepreneur on the basis of an appropriate legal right.

12. Do you need a company stamp when setting up a business?

For many years, a company stamp was almost automatically associated with starting a business in Poland. Today, however, there is no general rule requiring every entrepreneur to have a company stamp.

This means that an entrepreneur does not have to order a stamp simply to register a business at a virtual office address. Some business relationships or procedures may still involve forms containing a space for a stamp, but the presence of such a field does not create a general obligation for every business to have one.

If an entrepreneur nevertheless wants a stamp for practical reasons, it is worth checking in advance which details should actually appear on it. We discuss this in more detail in our article: what information should be included on a company stamp and whether a company stamp is mandatory .

13. A bank account – another step after organising the registration documents

Registering the business is not the end of organising its administrative infrastructure. The entrepreneur also needs to decide how the business will receive payments, settle its liabilities and make payments to contractors and public authorities.

For a sole proprietorship, a separate account specifically marketed by the bank as a “business account” is not required in every situation. However, rules concerning transactions between businesses, tax payments and the split payment mechanism mean that, in practice, an account intended for business purposes is often necessary. An entrepreneur entered in CEIDG must also report bank accounts connected with the business activity where required.

It is also worth separating private and business documentation from the very beginning. Even in a small business, an organised system for invoices, bank statements, agreements and correspondence can make cooperation with an accountant considerably easier.

14. A business plan is not a registration document, but it may be one of the most important documents for the business

Neither CEIDG nor the KRS requires every entrepreneur to submit a business plan simply in order to register a business. This does not mean, however, that a business plan is unnecessary.

A well-prepared plan helps answer fundamental questions before the entrepreneur starts incurring significant costs: who the customers will be, how the product or service will be priced, what the monthly expenses will be, when the business may become profitable and how much capital will be needed at the beginning.

A business plan may be useful when seeking financing

The document becomes particularly important when an entrepreneur wants to obtain financing. A bank, investor or institution providing a particular form of financial support may expect information about the business model, costs, revenue, forecasts and the intended use of the funds.

In such situations, it may also be useful to have a professional place to meet a bank adviser, investor or business partner. Using a virtual office does not mean that every meeting has to take place in a café or online. Access to meeting rooms in Warsaw city centre can be useful for this type of business discussion.

15. Does a new business immediately need a website and a separate phone number?

When registering a business, it is easy to confuse things that are legally required with things that simply make running the business easier. There is no general rule stating that every newly registered business must already have its own website and a separate telephone number on the day it is entered in CEIDG or the KRS.

From a practical perspective, however, having your own domain, company email address and website can increase the credibility of the business. This may be particularly important for a remotely operated company where customers do not regularly visit a traditional office and instead verify most information about the business online.

Not every business needs a separate work phone from its first day of operation either. It is nevertheless worth considering whether separating private and business telephone numbers could make customer service easier and help protect the entrepreneur’s privacy.

We discuss these issues in greater detail in our guide: does a company need a website, a separate phone number and a registered office .

16. Registration documents are only part of preparing a business – a practical pre-launch checklist

An entrepreneur who focuses exclusively on the registration form may overlook matters that arise almost immediately after the business starts operating. Registration documents should therefore be treated as the first stage of preparing the business rather than the end of the process.

A well-prepared business does not need extensive office infrastructure from its first day of operation. What matters more is that the entrepreneur can demonstrate the right to use the stated address, receives correspondence efficiently, has access to the tools needed to complete formalities and knows from the outset how the business intends to sell its products or services and serve its customers.

17. What needs to be done after the company is entered in the KRS?

Obtaining an entry in the KRS does not mean that every formality connected with starting the business has been completed. Some company details are transferred automatically between public registers, but certain supplementary information still needs to be reported separately.

NIP-8 – supplementary company information

A company entered in the KRS provides supplementary information using the NIP-8 form. As a general rule, the form should be submitted within 21 days of the company being entered in the KRS. If the company is required to pay social insurance contributions, a shorter deadline may apply in connection with the activity giving rise to that obligation.

NIP-8 may include information that is not covered by the basic KRS registration, such as details concerning bank accounts and other supplementary data required by the tax administration or ZUS.

CRBR – reporting the beneficial owner

Many companies are also required to report their beneficial owners to the Central Register of Beneficial Owners, known in Poland as the CRBR. For newly established entities subject to this obligation, the report should generally be made within 14 business days of the company being entered in the KRS.

VAT-R – not every business submits it at the same stage

If the business is required to register as an active VAT taxpayer, or voluntarily decides to give up an available VAT exemption, it submits the VAT-R registration form. VAT-R should not, however, be treated as a compulsory document for every newly established business regardless of the type and scale of its activity.

In 2026, the general annual turnover threshold for the Polish VAT exemption is PLN 240,000, although the legislation also specifies activities for which the exemption is unavailable. For this reason, it is advisable to determine the company’s VAT position with an accountant before sales begin.

Where a business uses a virtual address, it is also sensible to have documentation confirming the right to use that address readily available. We discuss the tax registration aspect separately in our guide on virtual office and VAT registration .

18. What documents may the virtual office provider request before signing the agreement?

Documents required to register a business are one matter, while the documents requested by the virtual office provider before entering into an agreement are another. A professional provider may be required to identify its client and verify the persons acting on the client’s behalf.

Services involving the provision of a registered office, business address or correspondence address to companies are subject to specific regulatory and anti-money laundering requirements in Poland. Entrepreneurs should therefore not be surprised if the virtual office provider wants to establish who the client is and who ultimately controls the business before the agreement is concluded.

The exact scope of information may differ depending on the client’s legal form, ownership structure, method of representation and the outcome of the verification process. This does not mean that a provider should collect unlimited documentation without a reason. The information requested should correspond to the provider’s legal obligations and the circumstances of the particular client.

19. Does a foreign entrepreneur need different documents to use a virtual office?

The basic principle of using a virtual office address does not change simply because the entrepreneur is a foreign national. The entrepreneur still needs an appropriate legal basis for using the address, and the information entered in official registers should accurately reflect the actual situation.

Differences may arise, however, in relation to the legal forms of business available to the individual and the additional identification or residence-related documents required during registration. The exact requirements may depend on citizenship, residence status and the chosen form of business activity.

The right to use an address is not the same as the right to conduct business in Poland

Signing a virtual office agreement may establish the right to use a particular address within the scope specified in the agreement. It does not, however, replace documents concerning residence status, the foreign entrepreneur’s right to conduct a particular type of business in Poland or any other registration requirements.

20. Checklist before submitting an application through CEIDG, S24 or PRS

Before clicking “submit”, it is worth spending a few minutes checking all the information once again. Many problems do not result from the absence of a complicated legal document but from simple inconsistencies between the application, the virtual office agreement and other company documentation.

Frequently asked questions about documents needed to register a business using a virtual office

Do I need a special certificate from the virtual office to register a business?

There is no single mandatory document called a “virtual office certificate” that must be attached to every business registration application. The entrepreneur should, however, have a genuine legal basis for using the address entered in connection with the business.

Do I have to attach the virtual office agreement to the CEIDG-1 application?

As a rule, the document confirming the legal right to use an address is not attached to the CEIDG-1 application itself. The entrepreneur must nevertheless possess an appropriate legal title and should retain the relevant document in case they are later required to demonstrate the right to use the address.

Is a virtual office agreement a mandatory attachment to a KRS application?

It is not a separate standard attachment required for every company registration. The company should nevertheless have the legal basis for using the address properly arranged before that address is entered in the registration application.

Can I register the company first and sign the virtual office agreement afterwards?

If a particular virtual office address is to be entered in the registration application from the outset, the appropriate agreement should ideally be concluded beforehand. A company should not use another party’s address without having a basis for doing so.

Is a Trusted Profile sufficient to set up a business?

A Trusted Profile can be used in many Polish administrative and registration procedures, but it should not be assumed that it can replace a qualified electronic signature in every business transaction. Before starting a particular procedure, it is worth checking which forms of electronic signature are accepted by the relevant system and for the document concerned.

Do I need a company stamp before registering the business?

No. A company stamp is not a general condition for successfully registering a business in CEIDG or the KRS. It can be ordered later if the entrepreneur considers it useful for day-to-day business activities.

Do company documents have to be stored at the virtual office?

It should not be assumed that all company documents must physically be stored at the virtual office address. The appropriate place for keeping documentation depends on the type of documents, the applicable regulations and the way in which the particular business is organised. A virtual office may primarily provide an address and correspondence-handling service.

Can company documents be stored electronically?

Many business documents can now be created and stored electronically. Whether a digital version alone is sufficient depends on the type of document and the regulations applicable to the particular records. It is therefore sensible to establish with an accountant or legal adviser which original paper documents, if any, should still be retained.

Summary – what documents should you prepare when registering a business using a virtual office?

There is no single universal package of documents intended exclusively for entrepreneurs using virtual offices. The formal requirements depend primarily on whether the business is a sole proprietorship, a limited liability company or another type of entity.

A common element is the need to have a genuine basis for using the chosen address. For this reason, it is advisable to conclude the virtual office agreement before entering the particular address in CEIDG or the KRS and to retain the agreement together with the company’s other documentation.

It is also worth remembering that registration documents are only the beginning. Once the business has been established, additional obligations may arise in relation to NIP-8, CRBR, VAT, the bank account, e-Delivery, accounting and the ongoing updating of company information.

An entrepreneur choosing a virtual office in Warsaw should therefore consider not only the location itself but also the quality of the documentation provided by the operator, the accuracy of the address details and the efficiency of subsequent correspondence handling.

If the business is still preparing for registration, it is also worth reading our guide: can you register a company at a virtual office address , which explains in greater detail how a virtual office address can be used in CEIDG and KRS registration.