Same modification as my previous commit for DEB : when we sell to a physical person in the EU with VAT, the move is not declared in DEB, so it must not block with a "raise" if the partner doesn't have a VAT number.

intrastat_base/intrastat_demo.xml

@@ -13,12 +13,12 @@
     <field name="vat">FR58441019213</field>
 </record>
 
-<record id="base.res_partner_6" model="res.partner">
+<record id="base.res_partner_6" model="res.partner"> <!-- Elec Import -->
     <field name="vat">BE0828696437</field>
     <field name="supplier">True</field>
 </record>
 
-<record id="base.res_partner_5" model="res.partner">
+<record id="base.res_partner_5" model="res.partner"> <!-- Ecole de Commerce de Liege -->
     <field name="vat">BE0443167858</field>
     <field name="supplier">True</field>
 </record>