A fixed establishment for VAT (value-added tax) purposes is a location where a business carries out its economic activity on a permanent basis. This can include a physical storefront, factory, warehouse, or office. A business may have multiple fixed establishments, and the VAT liability for each establishment is determined by the laws of the country where the establishment is located. The concept of fixed establishment is important in determining the jurisdiction for VAT registration, compliance and liability.
Source Chatgpt
