An Estonian VAT registered company buys goods located in Germany from a German VAT registered company, which it then sends from Germany to individual buyers in France. The Estonian VAT number is used for the transaction.
The transaction remains an intra-Community acquisition for the Estonian company, but the Estonian company has the obligation to pay real VAT in Estonia on this purchase, even though it is written VAT 0% in the invoice.
How can you avoid the tax risk?
You can avoid this situation by telling the seller that you do not want to use the Estonian VAT number, because you do not intend to send the goods to Estonia. In this case, the seller will probably tell you that he cannot sell you the goods with a 0% VAT number. Then you need to register your company as a VAT payer in the seller's country. After registering you will give the vendor your VAT number and they will sell you the goods with VAT but you will have the right to deduct this VAT.
NB! If you receive a VAT number in another EU country, you will need an accountant or tax advisor who will deal with tax filing in that country.