I am a UK company registered for VAT. I am having my bespoke design manufactured for me by a Polish company (PL VAT-registered). I plan to sell this one-off product to a client also in Poland (who is also PL VAT-registered).
Question: What are the VAT implications? Does the Polish manufacturer zero-rate the supply to me or is this charged at 23% (PL VAT)? Do I zwero-rate the supply to my client or charge VAT and, if the latter, is this at 20% (I am EORI-registered but not PL VAT-registered)? Does it make a difference if (a) the product never leaves Poland, (b) the product travels to the UK and back to Poland?