According to the EU taxation system, an intra-Community supply is accompanied by the requirement that the recipient of the supply declares an intra-Community acquisition in the EU member state of destination.
It is not permissible to declare an intra-Community acquisition in the OSS procedure. Instead, the recipient of an intra-Community supply must verify his obligation to be registered in the EU member state of destination for VAT purposes in order to declare the intra-Community acquisition there. In the course of registration for this purpose, the EU member state of destination usually issues a VATID to the recipient.
We advise you to discuss your individual need for action with a tax advisor.