Correct customer setting for VAT free intra community deliveres

Hello, 

I would like to double check how the customers should be correctly set up in the delivery tax information screen when the customer sits in a EU country and we are shipping and invoicing goods to them according to the VAT — Directive 2006/112/EC — Article 138(1). 

Should the tax liability EXEMPT or TAX and where should be the correct tax code be set in taxes or in tax free codes? 

Thanks, 

Philipp