Following the amendment to the VAT Act, starting from 1 September, 2016, the administration of taxable entities which are registered for VAT but have neither a seat nor a branch office in the Czech Republic is to be transferred from the competence of the Tax Office for the Capital of Prague to the Tax Office for Moravian-Silesian Region in Ostrava. The number such entities amounts to approximately 3700 and the transition is estimated by the Tax Office for the Capital of Prague to take several months; all VAT payers who concerned are to be informed individually of the date of their migration.