IntraCommunity transaction means that it concerns goods dispatched by a seller established in a Member State to a purchaser also established in a Member State.
With the company's Tax Id as well as with accompanying documents such as the foreign house invoice, the B.O.L. and the T2L certificate, the customs agent has the ability to release the merchandise, so we are led to what is called community acquisition of goods.
A certificate proving the EU status of the goods.
It is issued by the customs authorities and it is necessary to issue it for goods worth more than EUR 20000.