Matuzalem wrote: I don't think that's right, Mr Atom1477.
"Fraud" can be argued about, but if someone uses a false location, what difference does it make if it is considered fraud, deception, or untruth? The meaning is always the same.
So that incorrect application is not punished.
It is punishable to give untruth to state authorities, the police, etc.
Not to state untruths in civil relations. Well, unless such a provision is included in the civil contract.
As for the other things, as you say, there are different variables. But in this case, it cannot be considered that the location from Poland is correct. Because it is not known what this location is about. If the indication of the user's location for tax purposes, then yes. But if it has a different purpose then no.
After all, the service can be purchased in another country and used in Poland.
People go to Germany and buy washing powders that way. When they return to Poland, they do not convert VAT into Poland. Such miracles only on the border of the EU - non-EU (and more precisely probably Shengen - non-Shengen).
It is not the purchase of physical goods abroad, which then comes in a package to Poland.
Here the purchase is abroad, and the goods stay abroad. You buy space, transfer and processing power of the server, and that space, transfer and processing power stay where they are.
So charging Polish VAT just because you were in Poland at the time of purchasing the service is pointless (although that's how officials would probably interpret it).
In my opinion, the VAT of the place of service provision, i.e. the location of the VPN server, should apply here (because this is where the service is provided, even if we connect to it from Poland (I explained why above)). So I guess Norwegian. I don't know if there are any special VAT rules here. Because Norway is not in the EU, but is in the Schengen area.
The easiest way is to see the regulations for the provision of VPN services in this company and see if they do not require telling the truth there

Then, despite the fact that VAT will probably not be for the country you need, but it will be in accordance with the company's regulations.