Foreign delivery with installation without Polish VAT?

• Delivery with assembly of modular houses in other EU countries for local consumers is not subject to VAT in Poland.
• The company’s question was related to the planned sale of year-round modular houses.
• The houses will be complete and attached to the ground, making them a permanent structure.
• The buyers will include both Polish consumers and consumers from other EU countries.
• The houses will be assembled by the company’s employees, as self-assembly by the buyer is not possible.
• The company believed that this would be a service related to real estate, which should be taxed in the location of the property.
• However, the director of the National Tax Information confirmed that there will be no Polish VAT, but for a different reason than the company believed.
• According to the director, this will be a delivery with assembly, and the place of taxation will be determined based on the location of installation or assembly.
• The director concluded that the definition of delivery with assembly will be met in this case, as self-assembly is not possible and specialized knowledge and experience will be required for the assembly process.

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.

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