Company headquarters - everything you need to know

Firma nie musi mieć tradycyjnego biura, ale powinna posługiwać się prawidłowo wskazanym adresem w CEIDG lub KRS oraz na dokumentach. W przypadku JDG kluczowe są adres do doręczeń i ewentualne miejsce wykonywania działalności, natomiast w spółce trzeba odróżnić siedzibę od konkretnego adresu. W artykule wyjaśniamy te różnice i pokazujemy, kiedy adresem firmy może być mieszkanie, wynajęty lokal albo wirtualne biuro.

What is a corporate headquarters and how does it relate to other addresses? 

W przypadku jednoosobowej działalności gospodarczej (JDG) nie ma formalnego obowiązku wskazywania siedziby firmy jako konkretnej miejscowości. Właściciele JDG muszą zgłosić do CEIDG przede wszystkim adres do doręczeń, czyli miejsce odbioru korespondencji dotyczącej działalności.

If the business is conducted in a permanent location, the address of the permanent place of business must also be reported to CEIDG, which can be specified by the address (street name, building number, apartment number). If, in addition to the main place of business, the company has additional permanent places of operation (branches, divisions), all of them should be reported to CEIDG. On the other hand, in the case of no permanent place of business, e.g. when the business is conducted in a mobile manner, the entrepreneur does not have to provide a permanent address. It is sufficient to select the option "no permanent place of business" in the application to CEIDG, indicating only the address for service.

Nieco inaczej wygląda to w przypadku spółek prawa handlowego. W tym przypadku konieczne jest bowiem wskazanie siedziby spółki, czyli miejscowości, w której ma siedzibę organ zarządzający (np. Warszawa). Natomiast adres spółki wskazuje lokalizację budynku lub lokalu. To zatem konkretny adres w danej miejscowości (ulica, numer budynku/lokalu, kod pocztowy, np. ul. Nowogrodzka 56, 00-695 Warszawa). 

Can all company addresses be the same?

Many entrepreneurs also wonder whether the registered office, place of business and delivery address can coincide? Such a situation is possible and often encountered, for example, among self-employed people working remotely from home. 

However, this is not a requirement – the registered office and place of business may be different. Example: if you run a mobile business without a permanent office, you can use a virtual office in Warsaw as your formal registered office and mailing address, even though you actually provide your services mainly remotely from another location.

What address should go on the invoice and into CEIDG/KRS?

The address on the invoice should be consistent with the data provided in the VAT-R identification application submitted to the tax office:

• if you do not have a permanent place of business - on the invoice you give your residential address;
• if you run a business in a certain place - you enter the address of this premises in CEIDG as the place of business; 
• if you run a company registered in the National Court Register - provide the address of the company's registered office.

Virtual office as company headquarters - is it legal?

Renting a virtual office address is a completely safe and legal solution used by many entrepreneurs today. Although a few years ago the Tax Office approached this type of address with some caution, the situation has now been clarified. In 2014, the Supreme Administrative Court confirmed that conducting business using a virtual office is legal, and that management activities can be performed regardless of physical presence in a given location (ref. II FSK 3549/13). 

Thus, a seat in a virtual office can be registered in CEIDG or KRS without the risk of being questioned by authorities. For clients Biznes Spot is not only a secure, but also a convenient and financially viable solution that provides: 

• address in a prestigious location;
• professional handling of correspondence;
• flexibility of operation without the cost of renting a traditional office. 

A virtual office is therefore a practical choice for anyone who cares about a professional image and the convenience of daily operations. 

Headquartered at home or rented?

When choosing a business address, you have several options: 

1. domicile - the simplest and cheapest solution; however, it requires disclosing your private residential address in publicly available databases and registries, which may reduce the credibility and image value of the company, adversely affecting your privacy;
2. traditional office premises - an option for companies that need a permanent place to work. However, it involves high rental costs, a long-term contract and higher commitments;
3. Virtual offices - the growing popularity of this solution is the result of greater flexibility and cost savings. Eagerly chosen by smaller companies, start-ups and freelancers who want to gain a professional address without having to maintain an office.

A virtual office is the golden mean for many entrepreneurs: it does not generate high costs, provides a professional address, flexibility and full regulatory compliance. It's ideal when you don't need physical office space, but want a representative location and peace of mind when dealing with the authorities.