Intra-community movements refer to cross-border transfers of goods – i.e. from one EU warehouse to another EU warehouse. They mainly occur when using foreign fulfilment centres, for example within the framework of Amazon Pan-EU or Amazon CEE.
The use of warehouses in other EU countries leads to a variety of VAT obligations, even if at the time of the transfer no sale to the end customer has yet taken place. However, in this case VAT law feigns a cross-border delivery to yourself – you are thus both the sender and recipient of the goods. This fictitious intra-community supplies to yourself does not generate any revenue and is also tax-exempt in the country of departure under certain conditions, but must be reported for VAT purposes in the country of departure and the country of destination.