Comment 3 for bug 873103

From the lates document, page 15:

Cas habituel : Achat par une société française à une société
allemande de marchandises qui lui sont livrées en France :
Acquisition intracommunautaire, autoliquidation de la TVA

=
Usual case : a French company purchasing goods from a German company,
with delivery in France:
"Acquisition intracommunautaire" (=buying from the EU) + autoliquidation de la TVA (payment and refund of VAT).

Payment and refund is written in this document.

Now, form my knowledge, here is how it is performed:

D 607 Purches goods 1000
D 44566 Etat - TVA déductible 196
C 401 Suppliers 1000
C 4452 Etat - TVA due intracommunautaire 196

This VAT operation is 'blank' and only for statistical purposes, but you are obliged.
The data is collected and analysed against customs data.
Here is why!

Also, companies not complying are eligible for a 5% fine.