Magdalena Szczepańska, Dawid Przeździak
Puls Biznesu

The article discusses the matter of VAT treatment of assembly or installation services on real properties. As services connected with immovable (real) property are not defined in the VAT Act, each case should be analysed on its own merits to determine if the given service is taxed in the country where the property is situated. The article presents EU legislation that governs this matter as well as discussing a recent Polish tax ruling as an illustration of the current approach taken by the Polish tax authorities.