When establishing a company in Poland, choosing the correct legal address is one of the key formal and strategic decisions. This issue becomes particularly important for foreign entrepreneurs, as Polish law allows companies to be incorporated without the founders’ physical presence in the country.

Poland does not impose residency requirements on company owners or shareholders. Foreign individuals and legal entities may hold 100% of shares in a Polish company, including a limited liability company (Sp. z o.o.), and most incorporation procedures can be completed remotely, without the need to appoint local directors or shareholders. As a result, Poland has become an attractive jurisdiction for international entrepreneurs entering the EU market.

However, even when operating entirely from abroad, every Polish company must have a properly structured legal address in Poland that complies with local regulations and meets the expectations of banks and public authorities. Selecting the right form of address-whether a physical office or a virtual office-has direct legal and practical implications for the company’s day-to-day operations.

Our law firm provides comprehensive legal support in this area, assisting entrepreneurs in choosing compliant and efficient solutions tailored to their business model. With extensive experience in company formation and ongoing corporate compliance, we guide our clients through each stage of the process, ensuring that their legal address in Poland is set up correctly from the outset.

Registered office and legal address

Polish law clearly distinguishes between the registered office (siedziba spółki) and its actual legal address (adres spółki), and both elements must be properly structured from the very beginning of the incorporation process.

Under the Polish Commercial Companies Code, the registered office (siedziba spółki) is defined as the city or town in Poland where the company is registered. This information must be expressly indicated in the articles of association and determines, among other things, the jurisdiction of the registration court and tax authorities. 

The choice of city often depends on business strategy. Some entrepreneurs prefer major business hubs such as Warsaw, Kraków oraz Wrocław for reputational reasons, while others focus on lower operating costs, logistical advantages, or the practices of local administrative authorities.

The company’s legal address (adres spółki) is the specific location within the registered office, including the street name, building number, and office or apartment number. Unlike the registered office, the legal address is not included in the articles of association. It is determined by the management board and disclosed in the National Court Register (KRS). The address must be established before registration, as it is submitted to the registry court together with other incorporation documents.

How to choose the right company address?

When choosing a legal address in Poland, entrepreneurs should take into account not only formal registration requirements but also the practical implications for day-to-day business operations and compliance with public authorities. Two legal and operational considerations are particularly important at this stage.

First, the reliability of official correspondence remains a key factor. In Poland, communication with tax authorities, courts, and other public institutions has traditionally been conducted primarily by postal mail. Failure to receive official letters on time may result in missed statutory deadlines, penalties, or adverse administrative decisions. For this reason, it is essential to ensure that all correspondence addressed to the company is received promptly and handled in a reliable manner.

At the same time, this system is gradually evolving. As of 2025, newly established companies in Poland are required, already at the registration stage, to set up an electronic delivery inbox (e-doręczenia) for communication with public authorities. In the coming years, electronic delivery is intended to fully replace traditional postal correspondence.

By 30 October 2026, every entrepreneur operating in Poland -including those who registered their businesses before 2025 – will be legally obliged to maintain an electronic delivery inbox. Until the transition is completed, postal correspondence will continue to play a significant role, which makes proper handling of physical mail equally important.

Second, banks and tax authorities require proof of the company’s legal right to use the registered address, particularly when opening a corporate bank account or applying for VAT registration. In practice, a lease or sublease agreement for the premises is the safest and most widely accepted form of documentation. Based on our professional experience, alternative arrangements often result in additional questions, delays, or even refusals by banks or tax offices.

Taking these factors into account at an early stage allows entrepreneurs to avoid practical difficulties and ensures that the chosen company address fully meets both legal and operational requirements.

Virtual office

The most popular and efficient solution is the use of a virtual office. A virtual office provides a real, legally compliant address, professional handling of correspondence, and a lease agreement acceptable to banks and public authorities. Although described as “virtual,” such offices operate from actual premises where dedicated staff manage incoming mail and administrative matters for registered companies.

As part of our legal services, we assist clients in selecting and setting up reliable virtual office solutions in Poland. This allows entrepreneurs to maintain a professional presence, meet all formal requirements, and avoid unnecessary costs-without the need to rent or maintain a physical office.

With our professional legal support, the process of selecting a legal address and virtual office in Poland becomes clear, secure, and efficient. Our team is always ready to help you make informed decisions and ensure full compliance with Polish corporate and administrative law.