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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.


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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