- Services of unloading goods for a foreign contractor without a permanent establishment in Poland are not subject to Polish VAT
- The director of the National Tax Information stated that the general rules for determining the place of service provision should be applied in such cases
- A company that requested an interpretation disagreed with this and explained that they work with a Chinese contractor who has no presence in Poland
- The company is solely engaged in unloading goods delivered by trucks in a stationary warehouse outside the port area
- The unloaded goods are then handed over to another company for further handling.
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.