Virtual Office and Tax Office -
How to Prepare for an Audit

Virtual Office and Tax Office

The prospect of a Tax Office audit can stress many entrepreneurs, especially those using non-standard solutions like a virtual office. Questions arise: will officials treat a virtual address with suspicion? How does an audit actually proceed for a company without a physical office? The key is good preparation and understanding of procedures. Below, we explain how to prepare for a tax audit when running a company registered at a virtual office.

Does a virtual address increase the risk of an audit?

First, let's reassure you: using a virtual office alone doesn't make your company more frequently audited. The address alone does not decide whether the Tax Office selects a company for an audit, though it may be one element of a broader assessment of the taxpayer; entities are picked mainly on the basis of other factors (e.g., unusual VAT settlements, large tax refunds, random selection of industries). A virtual address is today a fully legal and accepted practice, and officials encounter it on a daily basis – especially in large cities like Warsaw.

However, when an audit does occur, having a virtual office means you need to pay attention to several organizational issues.

Good preparation is the key to a smooth tax audit

Audit notification – be available

Usually, a tax audit doesn't come completely unexpectedly. Most often, the Tax Office:

• Sends an official notification of the intent to initiate an audit to the company's registered address (i.e., your address at the virtual office). Under Article 282b of the Tax Ordinance, an audit may be started no sooner than 7 days and no later than 30 days from the delivery of the notification. So you have real time to prepare your documents.
• Sometimes, an official may also call the taxpayer to agree on the audit date – although this doesn't always happen formally; it depends on the practices of the specific office.

Note too that official letters increasingly arrive electronically. Through e-Doręczenia (e-Delivery), Poland's public registered electronic delivery service, the tax office can deliver notifications and summonses to your official e-Delivery mailbox – a channel that, as a rule, became primary with many public bodies from 1 January 2026 and that is mandatory for KRS companies and for sole traders in CEIDG by 1 October 2026. Important exception: if a CEIDG sole trader registered before 1 January 2025 files a change to their entry on or after 1 July 2025, the obligation to set up an e-Delivery address arises when that application is filed — they cannot always wait until 1 October 2026. A virtual office handles the paper correspondence sent to your address, but it does not replace your e-Doręczenia mailbox; you or a designated administrator must monitor it just as regularly, because an audit notice delivered there triggers exactly the same deadlines.

Prepare accounting and tax documents

A tax audit most often concerns the correctness of tax settlements. Therefore, the basis of preparations is collecting and organizing all documents:

• Books and records – e.g., Revenue and Expense Ledger for sole proprietorships or full accounting for companies. Make sure they are up-to-date and properly maintained.
• Tax returns and declarations – annual PIT/CIT, VAT declarations, JPK (Standard Audit File). Prepare confirmation of their submission and any corrections.
• Invoices and expense documents – should be sorted and available. Officials may ask for specific sales or purchase invoices from a given period.
• Contracts, confirmation of transfers – if you use exemptions or account for costs that require contracts (e.g., leasing, rental), have them ready. The same applies to proof of tax payments.
• VAT registers – for VAT payers, the sales and purchases register must match the declarations.

In practice, many entrepreneurs use the services of accounting offices or accountants who keep documentation. If this is the case, inform your accountant about the planned audit – often the audit takes place at the accounting office, where the books are kept, or officials ask the accountant to provide documents. However, as the company owner, you should know where everything is and possibly be present during the audit to explain substantive issues.

Audit location – will officers appear at the virtual office?

It depends on the type of audit:

Agreement with the virtual office – keep it handy

Officials may ask for proof that you have the right to use the address where the company is registered. The simplest such proof is the virtual office agreement (or confirmation of payment for services). Prepare a copy. This will demonstrate that the address is not fictitious, but formally provided. Usually, after showing such an agreement, the address issue is beyond the office's interest – they continue to check financial documents.

Prepare yourself substantively

An audit is not just about papers. Officials may ask questions about your activities:

• Familiarize yourself with your settlements – review your declarations again, especially if some time has passed. Make sure you remember where individual amounts came from (e.g., a large expense in March – oh yes, that's the laptop purchase; a decrease in revenue in July – because you were on vacation, etc.). This will make it easier for you to answer questions.
• Prepare explanations for unusual events – if you know that you had something non-standard in the audited period (e.g., a one-time large transaction, change in settlement methodology, purchase of a company car), think about how to explain it neatly and support it with documents.
• Be honest and specific – there's no point in hiding anything, because the tax office has broad powers to access documents. It's better to provide factual answers. If you don't know something (e.g., accounting details), ask for a moment and contact your accountant.

Organized documents are the foundation of a smooth tax audit

Cooperate with auditors

A good approach is to treat auditors as partners who need to do their job. Provide them with comfortable conditions:

• If the audit takes place at VBiuro's premises, make sure to organize a space (e.g., book a room in advance).
• Be punctual for meetings, have prepared what they asked for.
• Answer calls from the Tax Office or call back if they were in contact.

It's worth remembering that an audit has a specific duration (the notification usually specifies how long it may take, e.g., 7 working days). Good organization on your part can make it end faster and without complications.

Practical example

Choose a safe virtual office in Warsaw

With VBiuro you gain not only a prestigious address in Warsaw's Wola district, but also support in running your company day to day: unlimited scanning of correspondence, a notification about every letter, and the Client Panel and app 24/7, so no notification from the authorities slips past you. Want your address and accounting in one place? Our promotional plan combines a virtual office with accounting from just 29 PLN net per month.

Summary

A Tax Office audit when using a virtual office proceeds similarly to one in a traditional headquarters – the key is to be prepared for it and maintain contact with the office. Regular collection of correspondence, complete documentation, and cooperation with auditors are the foundations of success. Remember that a professional virtual office such as VBiuro can be your ally – providing not only an address but also logistical support during a potential audit.