- 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.
