Place of delivery of goods and services in VAT – Polish and EU rules
Publication date: January 19, 2026
What is the place of delivery/place of performance?
Article 5, paragraph 1 of the VAT Act
The following are subject to value added tax (VAT):
1) paid supply of goods and paid provision of services within the territory of the country;
2) export of goods;
3) import of goods within the territory of the country;
4) intra-Community acquisition of goods for remuneration within the territory of the country; 5) intra-Community supply of goods.
