Firstly if you do have a PayPal account for one of your business debit or credit cards already, you can simply log in at link, pick the highlighted option.

https://www.paypal.com/cgi-bin/webscr?cmd=_s-xclick&hosted_button_id=SXNQDQHHR8U4N

If you dont have a PayPal account connected to one of your business debit/credit cards

You then choose the lower option at this link

Which brings you to this…

When you choose your card type, you can then enter you payment details

I believe it only creates a PayPal account if you add a password at the next step

I personally would recommend creating a PayPal account

As any future PP transaction you can then do without re-entering all you name, address, postcode, payment details etc

But I leave that with you to decide