I might be talking BS, cause it's a few years ago since I took a few reads about VAT, but as far as I remember they'll charge you Irish VAT (21% isn't it?) as long as you don't add your local VAT number, if you add your VAT number you'll not get charged VAT by google.
Anyway if you pay VAT you'll get it refunded from your local IRS, so since it's hassle to ask for a VAT refund from your local IRS it's easier to just give google your VAT# and be done with it.
If you don't own a company in Poland you'll not get a VAT refund from your IRS, so you'll have to pay the 21% out of your own pockets.
BTW I'm using my VAT# since years with them and other companies and never had any problem.
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