The (witch) hunt for the VAT fixed establishment

The existence of a permanent establishment can have various consequences in terms of VAT. For example, a taxable person can provide services to non-taxable persons from his permanent establishment, with the result that the VAT of the country of the permanent establishment must be charged. Conversely, a taxpayer can also receive services through his permanent establishment. In that case, the location of the service (and any transfer of tax) will be determined by the location of the permanent establishment and not that of the taxpayer’s registered office. These are also two of the main application issues of the permanent establishment concept in VAT.




  • VAT