Company address and virtual office in Poland

Most entrepreneurs who form a company in Poland from Turkey have no office, warehouse or home in Poland. But the company must have an address in the register, and that address is more than a line on a form: the court, the tax office and your customers reach you there. This article explains what the registered address is for, how a virtual office (wirtualne biuro) meets that need and what to check when choosing one. General preparation is in our preparation checklist, and the post-registration calendar in our first 90 days article.

Short answer: A limited company's (Sp. z o.o.) articles state a seat (siedziba, meaning the town), and the KRS application gives a specific address in that town. The official business portal expressly lists a virtual office as a place where a business can be run. What to check: a written agreement that lets you use the address as the company seat, who handles the mail and how quickly, whether the tax office can reach you at that address during VAT registration, and, for a director living in Turkey, an address for service in Poland.

Why a registered address is mandatory

Under the Commercial Companies Code (Kodeks spółek handlowych), the articles of a Sp. z o.o. must state the company's name and seat (art. 157). The registration application states the name, seat and address together (art. 166). The KRS Act (ustawa o Krajowym Rejestrze Sądowym) enters the company's seat, address and e-delivery address in the first section of the register (art. 38).

The seat and the address are not the same thing. As biznes.gov.pl puts it, the seat is a locality, for example "Szczecin"; the address points to the building and unit in that town. The distinction matters when you move (see below).

The address appears elsewhere too: the company's correspondence, orders and website must show the name together with the seat and address (art. 206). Invoices use the address given in the VAT registration (VAT-R).

For a sole proprietorship (JDG) the rule is different: first of all an address for service (adres do doręczeń) is reported to CEIDG; if there is no fixed place of business it can be the only address, and it does not have to be your private home. You must have a legal basis (ownership, lease or loan-for-use agreement) for every address you report to CEIDG; if the ministry asks and you cannot show it within 7 days, your entry may be deleted. For Turkish citizens a JDG is only possible with certain residence statuses; details in our JDG or Sp. z o.o. article.

What a virtual office is, and is it legal

A virtual office is a service that lets a business use an address as its registered and correspondence address without having premises of its own: the address is provided, incoming mail is received, you are notified, and on request it is scanned or forwarded.

The official business portal biznes.gov.pl, when listing the places where you can run your business, expressly names the virtual office (biuro wirtualne) and coworking spaces and says you have full freedom here. The law does not forbid a company address from being a virtual office; what it requires is that the address is real and that the company can be reached there.

What to check when choosing a virtual office

A written agreement with express permission. The agreement should state clearly that the address may be entered in the KRS and in tax registrations as the company's seat. For a Sp. z o.o. the law does not require such a document to be attached to the KRS application; but for the tax office and the bank, which may ask what the address is based on, this agreement is your only evidence. Check its term and termination terms as well: if the address goes, the register has to change too.

How mail is handled. Who receives it, when are you notified, is the envelope opened, is it scanned, where is the original sent? These should be in writing.

Registered letters and the awizo. If the postman finds no one at the address, a notice (awizo) is left and the letter waits at the post office; if it is not collected in time it is deemed delivered even though no one read it. So it matters that the virtual office is authorised to accept registered letters and tells you immediately when an awizo arrives. We explain the rule in detail, and the day from which the deadline runs, in our official letter article.

The tax office's address check. Under the VAT Act (ustawa o podatku od towarów i usług), the head of the tax office registers the company as a VAT taxpayer after verifying the data in the registration form (art. 96(4)). If the data are untrue, if the company or its proxy cannot be reached despite documented attempts, or if summonses are ignored, the registration is not made, and the company is not even notified (art. 96(4a); biznes.gov.pl). The same grounds can later lead to removal from the register (art. 96(9)). The practical consequence: while VAT registration is in progress, every letter arriving at this address must be seen and answered on time.

The e-delivery inbox: the address's electronic twin

Companies registered in the KRS must have, alongside the paper address, an e-delivery address (e-Doręczenia) (Electronic Delivery Act, art. 9); this address is also entered in the KRS. If a letter from an authority is not opened in the inbox, it is deemed delivered on the day after 14 days have passed since it arrived (art. 42). So a good virtual office solves paper mail, but not the electronic inbox: an administrator must be appointed for it and it must be checked regularly. How to set it up is in our first 90 days article.

A director living in Turkey: the address for service

The KRS Act requires the persons representing the company (management board members), liquidators and commercial proxies to give the KRS an address for service (art. 19a(5)). If that address is outside the European Union, an address-for-service agent in Poland (pełnomocnik do doręczeń) must be appointed (art. 19a(5a)). The same rule applies to the list, filed on registration of a capital company, of members of the company's bodies and persons entitled to appoint the management board (art. 19a(5d)). The law looks at the address given, not at residence: if a director living in Turkey gives their Turkish address for service, an agent in Poland is needed.

Every change of the address or of the agent's details is reported to the KRS; this filing carries no court fee. Until it is reported, service is made to the old address on file (art. 19a(5b)–(5c)). The address-for-service agent only receives documents; it does not represent the company or the director.

Changing the address later

Moving within the same town is only a change of address; the seat does not change and neither do the articles. But the change must be reported to the KRS (biznes.gov.pl). Unless a specific rule says otherwise, the KRS Act requires an application for an entry to be filed within 7 days of the event (art. 22).

Moving to another town changes the seat and means amending the articles. This requires a shareholders' resolution recorded by a notary; if the articles were made using the S24 template, the system's resolution template can also be used for changes the template allows (art. 255). The management board reports the amendment to the KRS (art. 256).

If the change of address also changes the competent tax office, the VAT registration (VAT-R) must be updated within 7 days as well (VAT Act art. 96(12)).

Frequently asked

Can a Sp. z o.o. be formed with a virtual office address?

Yes. The law requires the company's seat and address to be stated and does not forbid a virtual office. The official business portal also lists the virtual office among the places where a business can be run. What matters is that the address rests on a written agreement and that the company can actually be reached there.

Can I not just give my home address in Turkey?

Not as the company address: a Polish company's seat is in Poland and its address is in that town. A director's personal address for service can be in Turkey; but then the KRS requires an address-for-service agent in Poland.

What happens when a letter arrives?

In our set-up the partner virtual office receives the letter. We track it, explain in Turkish what it is and what the deadline is, and pass it on to you. If the reply needs a lawyer or an accountant, we run it with the relevant partner.

How we run it

We provide the registered address through a partner virtual office; mail tracking and relay in Turkish are with us. For a director living in Turkey, we take on the role of address-for-service agent in Poland. We prepare the address agreement in line with the formation documents and the VAT registration, and tie the set-up of the e-delivery inbox into the first-90-days calendar. In-person accompaniment to authorities is currently only in Szczecin. We are not legal representation; contracts and register filings are handled by licensed partners (lawyer, certified accountant). No fixed packages: your situation first, then a written proposal.

Sources

Last checked: 26 September 2026. This article is general information; your own case needs assessment by a licensed partner.

Let's set up the address and service arrangements for your company together: Tell us your situation or see the Start a company page.

This article is for information only and is not legal or tax advice. Basis: Commercial Companies Code art. 157, 166, 206, 255–256; KRS Act art. 19a, 22 and 38; VAT Act art. 96; Electronic Delivery Act art. 9 and 42; official biznes.gov.pl guidance, as of September 2026. For your own case the last word rests with the lawyer and certified accountant partners.

Author

Savaş Dere · Founder, CEO

Close to twenty years in software and e-commerce: web and application development, automation, digital products. At Senavia he runs process design, the technology infrastructure and integrations; a founder who has been through company formation and settling in Poland himself.

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A registered address and virtual office for your company in Poland: what it is for, what to check