Other companies are already registered at the same address. What should I watch for?

The law does not limit how many companies can register at one address, but to the tax bureau the registered address is the actual place of business, and you must be able to explain reasonably how the space is used. Tax officers in different cities may ask for a floor plan or conduct a site visit.

If a business is already registered there

• A small-scale business exempt from uniform invoices: they issue receipts, not invoices, and tax officers usually will not allow an invoice-issuing company at the same address, to avoid VAT concerns; forcing it may even cost the existing business its small-scale status. Better to find another address.
• A business that issues uniform invoices: generally fine; the same points as for "company" below apply.

If a company is already registered there

• Registration at the same address is generally fine.
• The same address falls under the same tax officer, who will check that the two companies are not splitting revenue or invoicing each other; be especially careful when the businesses are similar or share a responsible person.
• If one of them has a physical storefront, the officer may require separating "sales space" from "office space", with a floor plan and inspection.

Additional reminders

• Companies with exports needing VAT refunds should register at their own or a relative's address; registering at a business center or an address with many companies may affect refunds.
• If you need VAT refunds, tell us before incorporation or amendment so we can confirm with the tax officer first.