The principle of VAT territoriality

Because of the territorial nature of the tax on goods and services, in order for the activity (the services, as well as the supply of goods) to be the subject of the Polish VAT, the place of performance of the activities must be in Poland. Regarding the services connected with immovable property located in Poland the place of performance of those services (according with the Article 28e of the Polish VAT Act) is the place where the property is located.

Similarly, according with the Article 22 Paragraph 1 point 2 of the VAT Act the supply of goods which are installed or assembled by the entity carrying out their supply, or for him by a third party the place of taxation is the place where these goods are installed or assembled, that is Poland.