Fodd bynnag, os ydych yn cynnal eich busnes mewn sefydliad parhaol (ar gyfer gweithgarwch diwydiannol neu fasnachol) neu safle parhaol (ar gyfer y proffesiynau) mewn unrhyw Aelod-Wlad, fe fyddwch fel arfer yn talu'ch trethi yn y wlad nonno..
However, if you carry out your business activities through a permanent establishment (for industrial or com­mercial activities) or a fixed base (for liberal pro­fessions) in another Member State, your revenue will generally be taxable in that Member State.