It's interesting that you brought that up. Last year, I was looking into a company that sold virtual office spaces that came with virtual addresses. However, I noticed that the company itself had a virtual address and appeared in Google Maps. The only reason I knew the address didn't really exist was because it was 5 miles away from where I lived. It wasn't even an empty lot; the "address" was wedged between 2 building that were next to each other.
I'm assuming it worked at that time, although I'm unsure if it works now.