An intra-Community supply occurs when a taxable person (vendor) sells a good to another taxable person (customer) and the good is transported or dispatched from one EU member state to another EU member state.
The customer must be a taxable person registered for VAT purposes in another EU member state who acquires the goods for the purpose of his business.
The acquisition of the good must be subject to VAT in another EU member state (intra-Community acquisition).
For the delivery, the customer must use a valid VAT identification number issued by another EU member state vis-à-vis the taxable person (vendor).
The taxable person (vendor) must duly declare the intra-Community supply in his recapitulative statement (EU sales list).