Foreign companies may face difficulties right at the beginning of the process. The first reason is that VAT registration in the Czech Republic is possible only in electronic form – the applicant may use either a data box or a verified electronic signature. However, it is difficult for companies that were not established in the Czech Republic to gain them. The foreign company, therefore, needs a representative in the Czech Republic who will represent the company and, on the basis of a signed power of attorney, arrange the registration for value-added tax or VAT One Stop Shop (OSS) on its behalf.
Source Accace