Virtual office vs tax office - the most important information

Registering a company in a virtual office is becoming increasingly popular, but the process is not always free of challenges. Although a virtual office is a legal solution, tax offices can create difficulties, especially when it comes to assigning a TIN or recognizing a registration address. In this article we discuss the most important legal issues, registration problems and tips on how to avoid difficulties, especially in terms of office location.

Virtual office vs. tax office - trouble.

In the early days of virtual offices in Poland, tax offices threw stabs at entrepreneurs wishing to register their business in such a place. This was motivated in various ways, but most often the refusal to grant NIP was justified by "the failure to indicate in the identification application the number of a specific premises in the building and the failure to perform management functions at the indicated address of the Company's registered office."

Virtual office is legal

Nowhere in the regulations was or is there a word that the form must be registered at the place where the management activities are performed or that there must be a number on the door. Besides, in the age of the Internet, even the business owner himself may have trouble finding out where he performed a particular management action.

The VAT regulations list situations in which the registration of a payer can be denied:

• data provided in the registration application are not true,
  
• this entity does not exist,
  
• despite documented attempts have been made, it is not possible to contact this entity or its attorney,
  
• subject or his/her authorized representative fail to appear at summonses of the head of the tax office tax office,
  
• z information at hand indicates that the taxpayer may be conducting activities with the intention of using the activities of banks in the within the meaning of Article 119zg item 1 of the Tax Ordinance or cooperative savings and credit funds savings and credit unions for purposes having related to fiscal extortion within the meaning of Article 119zg item 9 of the Tax Ordinance Tax Ordinance,
  
• against this The entity has been ruled by the court, on the basis of separate regulations, to be prohibited from to conduct business activities.
  

Zostawmy ewidentne próby oszustwa jak rejestracja jako płatnika VAT nieistniejącego podmiotu. Jak napisano powyżej powodem odmowy rejestracji firmy w wirtualnym biurze bywało domniemanie, że firma tam nie działa. Mogłoby to odpowiadać przesłance, że dane podane w zgłoszeniu są nieprawdziwe. Ale nie mogą być nieprawdziwe, bo każda porządna firma prowadząca wirtualne biuro podpisuje z klientami rejestrującymi tam działalność umowę o prawie do lokalu. Tak jest na pewno w Biznes Spot. A zatem firma właśnie tam działa. A nigdzie nie jest powiedziane w jakim zakresie ma działać pod podanym adresem.

Such an understanding was supported by a judgment of the Supreme Administrative Court, which in the rather high-profile case II FSK 3549/13 ruled that the failure to indicate the specific premises where a company is registered is not a reason to refuse to recognize this fact. But in the justification of the judgment he added: "Moreover, in the current realities of economic turnover, taking into account modern technologies, management activities and business activities are and can be conducted anywhere, including with the use of so-called virtual offices or coworking (shared) offices."

Virtual office Warszawa

As everyone running a company in Poland probably knows, every office is a different law. Therefore, it is not irrelevant where we register the company. In a virtual office in a small town there may be problems if the trails have not yet been blazed. A virtual office in Warsaw is not some invention for local officials and here all the formalities will be the easiest to carry out.

Welcome to Biznes Spot, a virtual office Warszawa Downtown in three locations: Nowogrodzka 56a, Plac Powstańców Warszawy 2 and Wiślana 8.