Why have virtual headquarters in Ostrava?
In Prague, everyone already has an office - mass virtual offices in Prague are now the focus of financial authority inspections.
Since 2015, the financial authorities have started to use an exception in the law, namely the use of the delegation institute, which is set out in § 18 of the Tax Code (Act No. 280/2009 Coll.). The delegation institute allows for the change of tax administrator jurisdiction from the company's official address registered in the commercial register to the place where it actually carries out its economic activity. In practice, this means that the office can still be located at a virtual address or so-called office house, but taxes will fall under the financial office in the place where the company actually operates.
The inconvenience is that a delegated company, which is a VAT payer, automatically becomes a so-called unreliable payer.