Why have virtual headquarters in Ostrava?
Everyone has headquarters in Praque - tax office controls are focused on these bulk virtual headquarters in Prague.
Since 2015 tax offices strarted to use a exception in the law, namely the use of the delegation institute, which is stipulated in Section 18 of the Tax Code (Act 280/2009 Coll.). The delegation institute allows for the change of the place of jurisdiction of the tax administrator from the official registered office of the company, which has the company registered in the Commercial Register to the place where it actually operates. In practice, it means, that the office can be left on the virtual adress but taxes will be taxed by the tax office in the place of the real company bussiness.
The inconvenience is that a delegated company that is a VAT payer automatically becomes a so-called unreliable payer.