The place where goods are deemed to be supplied, and thus taxed, is the territory of the country where the goods are situated at the time of supply. A Polish company moves its goods from Poland to its own warehouse in a third country (USA). The goods are then sold to American customers. The Director of National Revenue Information resolved in a private tax ruling of 19 February 2018 (ref. 0115- KDIT1-3.4012.849.2017.2.MD) whether a transaction of this kind is subject to Polish VAT as an export of goods. The ruling was requested by a company that is registered in Poland as a taxable person for VAT purposes but is not registered in USA for the purposes of any like tax. For the full text of the article, see Rzeczpospolita on-line, the Dobra Firma weekly and here.