Polish VAT on Accounting Services for Foreign Contractors with a Fixed Establishment

Accounting services can be invoiced with Polish VAT at 23% if the foreign client has a fixed establishment in Poland for which those services are actually supplied.
Determining a fixed establishment requires more than a Polish apartment address and Polish VAT number; authorities should also assess the permanent and organized nature of the activity, the business structure, and real use of local external resources.
If the client’s Polish activity is stable, organized, and supported by local service providers, the place of supply for the accounting services is Poland under VAT rules.
Services used exclusively for the Polish activity do not count as services directly connected to real estate, so the special real-estate VAT rule does not apply.
If Polish VAT is correctly charged on such services, the client will generally be entitled to input VAT deduction.

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.