Relocation and changing company address – how to navigate legal challenges

Relocating a business more often than not starts with organisational issues but very quickly turns into a legal process which requires effective actions. Improperly planned formal activities may cause rejection of the application by the National Court Register (Polish: Krajowy Rejestr Sądowy – KRS), delays, and, as a consequence, issues in the day-to-day running of operations. However, an adequate procedure can save you from stress and reduce relocation costs.

Below is a step-by-step instruction on how to navigate through relocation and what to pay special attention to from the formal point of view.

Company seat vs. address – a key distinction

This distinction is of practical importance already at the stage of drafting resolutions and documents to KRS. Although the terms “seat” and “address” are sometimes used interchangeably, they have different legal meanings, and their changes follow separate procedures.

Company seat

This is the place designated in the articles of association of the company. Changing the seat, i.e. relocating the business to another town or city, always requires an amendment to the articles of association. It means that the General Meeting has to adopt a resolution in the form of a notarial deed.

Company address

It refers to exact address details within the same locality – street name, building number, and premises number. If the business is relocated to a different address in the same city or town, a resolution of the Management Board taken in ordinary written form is generally sufficient, without the need to amend the articles of association of the company.

Why is it so important? Improperly classified changes are among the most common reasons for rejection of applications by the National Court Register.

How to change company data in the National Court Register – a step-by-step procedure

To render the new address effective for counterparties and authorities, it must be disclosed in the register of entrepreneurs.

1. Adopting an adequate resolution

• Change of the address in the same locality – the Management Board adopts a resolution in ordinary written form by an absolute majority of votes.
• Change of the seat (town/city) – the General Meeting adopts a resolution amending the articles of association of the company, drawn up in the form of a notarial deed, unless the company uses the S24 computerised system.

2. Applying to the National Court Register

The application must be filed within 7 days from the adoption of the resolution. It can be done only electronically – via the Court Registers Portal (if the articles of association were signed before a notary) or the S24 System (if the articles of association were based on the template available in S24).

Note that if the company was registered in a traditional manner (articles of association in paper form) or in the Court Registers Portal, its data cannot be changed via the S24 System. Nor is it possible to apply to have the company data amended in the S24 System for a company registered via that system if any changes have been made in paper form or via the Court Registers Portal.

3. Appending required documents

The following documents must be appended to the application:

• The resolution of the Management Board – if the change concerns the company address.
• The articles of association of the company (consolidated) drawn up in the form of a notarial deed – if the change concerns the company seat (note that only the notarial deed number in the Central Repository of Electronic Copies of Notarial Authentic Documents is provided in the Court Registers Portal).

Lower fees for making changes in the National Court Register since 2026

A great convenience for businesses is the fact that applications filed on 29 November 2025 onwards no longer have to be published in the Court and Economic Gazette (Polish: Monitor Sądowy i Gospodarczy). In practice, this means that each update of data in the National Court Register currently costs PLN 100 less.

The present court fees are:

• PLN 250 – for applications via the Court Registers Portal
• PLN 200 – for applications through the S24 System

Obligations after changing the company address

Relocation formalities do not end with registering the new address in KRS. The following activities must be performed after changing the address:

• updating information for the tax authorities by submitting a NIP-8 form
• notifying the Social Insurance Institution (ZUS), banks, insurers, and counterparties
• verifying employment issues – employment contracts may have to be amended if the change of the address has an impact on the place of work

Note the risk involved. Correspondence sent to the address entered in the National Court Register is deemed effectively delivered. In practice, delays in updating the address details may result in failure to adhere to important deadlines or imposition of fines by courts as part of the so-called compelling procedure.

Bottom line

Relocating a limited liability company requires good coordination and knowledge of procedures, especially at the formal stage. Correct distinction between company seat and address, applying to the National Court Register in a timely manner, and lower fees ensure satisfactory completion of the entire process without interfering with day-to-day operations.

If you are planning to relocate your business and need support in preparing documents or applications to the National Court Register, professional legal advisory services can help you to navigate the whole process with great ease.