Correspondence vs Registered Address | VBiuro

Correspondence Address vs Registered Address – What's the Difference and How to Establish Them

The terms registered company address and correspondence address often appear in company registration and contact documents. Although they sound similar, they serve different functions. Many business owners wonder if they need to have two separate addresses, whether they can be the same, and how to formally establish them. In this article, we will explain the differences between a registered address and a correspondence address and advise how to correctly determine them for your company. We will also discuss situations where it is worth using a separate correspondence address (e.g., a virtual office), and how to do it in compliance with regulations.

Registered Address – The Basic Company Identifier

The registered address (also called the company address) is the official address where a business is registered. In the case of:

• Companies (Ltd, PLC, etc.) – the registered address is entered in the National Court Register (KRS). It specifies the locality (city) where the company has its headquarters, as well as the exact address (street, number). The company's registered office is an element of the company agreement. All official letters come to this address, and this is where the company's administration should formally be located.
• Sole proprietorships (JDG) – in the Central Register and Information on Economic Activity (CEIDG), you provide the address of the place of business (which in practice is treated as the JDG's headquarters). This can be the entrepreneur's home address or another address where they actually conduct business. For JDG, often headquarters = home address, but not always.
• Other forms (civil partnerships, foundations) – also require specifying an official registered address in appropriate registers/agreements.

Features of a registered address:

• It is public information: Anyone can check a company's registered address in KRS or CEIDG. This is public information.
• Official correspondence is sent to this address: Courts, tax offices, Social Security, KRS – all official letters are directed to the registered address (unless another address for deliveries has been reported, which we'll discuss shortly). If a company does not receive mail at its registered office, this could have negative consequences (e.g., a letter being deemed delivered and deadlines expiring).
• Determines the local jurisdiction of authorities: For example, for a company, you pay corporate income tax at the tax office appropriate for the company's registered office. For sole proprietorships, taxes and Social Security are often based on the residential address, but e.g., the REGON number is according to the business address. Generally, the registered office decides which tax office, court, or statistical office you are subject to.
• In case of an audit – this is the place where the audit should theoretically take place: For example, a tax audit usually takes place where the company has its registered office (unless it indicates another address for the audit). Therefore, if the registered office is, for instance, a virtual address, it's good to have the ability to conduct an audit there – e.g., VBiuro provides space for such an occasion.

Establishing a registered address:

When setting up a company, you must provide a registered address. If you change it, you need to update the registers (KRS in the case of companies – resolution and entry, CEIDG in the case of sole proprietorships – notification of change). Changing a company's registered office may require amending the company agreement (if you're moving to a different locality, because the locality is written in the agreement; changing the street within the same locality – usually a management board resolution is sufficient).

Are the registered office and the place of business the same? For companies – usually registered office = place of business, though a company may have many places of business (branches, offices) in addition to the main headquarters. For sole proprietorships in CEIDG: you can provide the registered address (place of residence) and the address of business (if different from home). Many sole proprietorships indicate that the business is conducted at the place of residence or "without a fixed location" (e.g., services at the client's premises) – then the home address is de facto the headquarters.

Correspondence Address – Convenience and Privacy Protection

The correspondence address (also called the delivery address) is the address where you want to receive company mail if it's different from the registered address. You can treat it as a mailbox for your company.

• It's not mandatory if the registered office fulfills its role: If you regularly receive mail at the headquarters and it works for you, you don't need to establish a separate correspondence address.
• It can be formally established with authorities: For example, in CEIDG there is a field "delivery address" – you can enter any address there (even abroad in the EU, although this complicates official deliveries, so a domestic one is better). For companies – KRS as such does not have a "correspondence address" field, but e.g., you can report an additional delivery address for the company at the Tax Office, or simply inform business partners to write to this address, not to the registered office.
• Mail comes there, not to the registered office: If you officially report a delivery address, e.g., in CEIDG, the public administration will direct letters to this address, ignoring the registered address (as long as it is valid). This is important: for sole proprietorships, you can hide your home address from publication in CEIDG by providing a correspondence address – then only the correspondence address is visible publicly. This protects your privacy.
• It can be, for example, a post office box address, virtual office address, accounting office address, etc.: What's important is that you have certainty of mail reception there.

When is it worth having a separate correspondence address?

• When you are not present at the registered address on an ongoing basis (e.g., the registered office is your family home, but you work in the field/abroad).
• When you want to hide the registered address from public disclosure – e.g., sole proprietors running a business from home often don't want their home to appear online in CEIDG. They then provide a correspondence address (e.g., a post office box or virtual office), and the home address can be hidden.
• When the registered office is a virtual address, but you prefer to receive mail elsewhere – although this is rare, because that's precisely what a virtual office is for, to receive mail for you.
• When you have a company with a registered office e.g., in a small town (because that's where you conduct production), but you want business correspondence to go to a Warsaw address (for centralized handling). Then in contacts, you can use the correspondence address in Warsaw (although officially everything still goes to the registered office, because KRS doesn't have such a field – at most, you can solve this by establishing a branch).
• When you move frequently – you can maintain a constant correspondence address (e.g., with family or a virtual office) despite changing your physical place of residence/headquarters.

Establishing a correspondence address:

• Sole proprietorship (CEIDG): There is a field for the delivery address in the registration form. You can provide it right away or add it later with an update. Then this address becomes official for government letters. This data (except for a post office box) is public.
• Company: During KRS registration, there is no such option. However, you can, for example, establish a delivery proxy (sometimes used for foreign companies operating in Poland – they must have a delivery proxy in Poland). A Polish entity rather doesn't need this. Nevertheless, if you want official correspondence to go elsewhere, you can report this to the relevant office. For example, to the Tax Office – by letter, you inform them "please direct correspondence to address X". The office may comply (usually they do). To the court / KRS – they will rather send to the registered office from KRS.
• Informal use: You can simply use a correspondence address in contacts with clients, on the website, as a contact address. This doesn't require reporting anywhere, simply your stationery can have two addresses: "Registered Office (for invoices): …; Correspondence Address: …". Clients will write where you ask them to.

Practical and Legal Differences Between Registered and Correspondence Addresses

• Requirement to have: Every registered company (sole proprietorship or corporation) must have a registered office. A correspondence address is optional.
• Number of possible addresses: There is only one registered office (only one main address). You can have several correspondence addresses for different matters (though this can confuse people). For example, large companies provide an address for complaints, an address for orders, an address for the legal department, etc. – this is already internal organization.
• Public information: A company's registered office is always public in KRS; in CEIDG since 2018, the business address is shown by default, but if it's a home, it can be hidden and instead, the correspondence address is shown. Correspondence addresses may be less officially exposed (e.g., they are not in KRS).
• Legal effects of deliveries: Important matter – if you indicate a delivery address and the office/court adheres to it, then delivery to this address has the same legal force as delivery to the registered office. So there's no excuse that "the letter didn't reach the headquarters". You need to ensure mail collection at the correspondence address just as diligently.
• Flexibility of change: Changing a correspondence address is generally easier – quickly in CEIDG, by letter to offices. Changing a registered office – more formal (especially companies – resolutions, KRS entry).

Using a Virtual Office as a Registered or Correspondence Address

Many people wonder how the role of a virtual office fits into these definitions:

• Virtual office as a registered address: Absolutely – by renting a virtual address, you can formally establish it as the company's headquarters (corporation or sole proprietorship). You enter into an agreement, you have the right to the premises, so it is legal. This address appears in the register as the headquarters. The virtual office (e.g., VBiuro) receives your mail – so in practice, it also serves as a correspondence address in one. The virtual office thus provides you with a physical place of reception and being reachable at it. This is popular because it solves a lot of problems (address in a prestigious location, home privacy preserved, certainty of mail handling).
• Virtual office as only a correspondence address: You can also do it so that you formally don't change the registered office (e.g., the company remains registered in your hometown), but you rent a virtual address in Warsaw only as a mailbox. Some offices offer a "correspondence address" service cheaper than a full registered address. Then you don't officially report this to KRS, but you use it in contacts or report it to the Tax Office as an address for deliveries. This is used a bit less frequently because consistency is better – but it is possible.
• Both addresses = the same: You can of course use one address as both the registered office and for correspondence. Many companies do this – e.g., headquarters in a virtual office and mail reception there, they don't need another address. Separating addresses makes sense only when the registered office for some reason is not suitable for mail reception (because no one is there, or it's a bad address image-wise).

Case studies - examples

How to correctly use both addresses?

If you have separate addresses, follow a few rules:

• Clearly mark them on company documents: For example, on letterhead: "Registered Office (for invoices): …, Correspondence Address: …". So that senders know where to write.
• Update address changes: If you change the registered office – report to KRS/CEIDG. If you change the correspondence address – report it everywhere you asked for shipments (offices, regular contractors).
• Collect mail from both places: It happens that someone will still send to the registered office (because they saw it in KRS). You need to monitor there too. If the registered office is a virtual office – fine, they monitor anyway. If the registered office is a home, and correspondence – a virtual office, then you also need to check the home (unless you have mail forwarding to the correspondence address, which Polish Post offers for a fee).
• Contracts and registers: Remember that in contracts with clients/contractors, you usually need to provide the registered address (because it identifies the contract party). You can add "the correspondence address is different". Don't confuse these terms – e.g., on invoices as a seller you must provide the registered address (such a formal requirement), not the correspondence one, otherwise the Tax Office may find fault. You can of course add an additional contact address on the invoice, but the "seller" field – the official registered address.

Summary

The registered address is the foundation – the official location of the company in the eyes of the law. The correspondence address is a convenient supplement that allows you to receive mail where you want, and possibly protect your primary address. In small businesses, the registered office and correspondence address are often the same place. However, with the development of the company or specific needs (such as privacy protection, prestige, mobility), separating these addresses can be very beneficial.

The key is to ensure effective mail reception – regardless of where you direct it. Maintaining two addresses requires monitoring both, unless as in VBiuro solutions, all letters (both to the registered and correspondence address) are ultimately handled by one trusted office that scans and forwards them to you.

Finally: if you're not sure how to set up addresses in your company, consult with specialists or a virtual office provider. VBiuro advises clients whether it's better in their case to move the headquarters or just establish a correspondence address. We also ensure that no letter is missed – regardless of which address it arrives at. Your company can operate efficiently and professionally with properly managed addresses – and you decide which address you show to the world and which you keep for formal purposes.