It depends on the type of business. In the EU, VAT registered companies are usually mandated to have a physical location and local representative within the country of operation. So you can be remote all you want, as long as your company and fiscal representative can be reached at a physical location.
A homeless person wouldn’t qualify as they don’t have a fixed address which is mandatory.
Ultimately, if you really have bad intentions, you find a way. It’s a question of risk and responsibility if you want to put yourself in such a position or not.
Actually, in many countries, homeless people have IDs with their last address on. Having a home and having an ID with an address on it are two different things.
