What is the difference between VAT registration and a permanent establishment?

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Different triggers, different taxes: Chapter 39 is VAT-only, a PE brings profit tax. Ch. 39 VAT registration without an entity — triggered by selling electronic services to individuals; VAT only, filed quarterly. Art. 36 A permanent establishment — a fixed place of business, 183 days of work, or a dependent agent. 15% What a PE adds — registration and profit tax on the establishment’s result. The two regimes answer different facts. Chapter 39 registers a foreign supplier of electronic services for VAT alone — no entity, quarterly filings, nothing else. A permanent establishment arises from presence: a fixed place of business, services rendered on the ground past 183 days, or a dependent agent concluding contracts — and it brings taxpayer registration and 15 per cent profit tax with it. A company can stand in one, both, or neither.

What is the difference between VAT registration and a permanent establishment?

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