ISIS are plotting to recreate the Paris terrorist attacks as they plan a fresh wave of carnage across Europe and the Middle East.
Chilling documents detail plans for terror attacks in Europe, funded and controlled by ISIS leaders.
Details of the plan to "spread horror in the hearts of the enemies of Allah" were discovered on a hard drive by a militant in the Syrian desert earlier this year.
ISIS continues to run international networks, move fighters over borders, pay for operations and plan bank robberies, vehicle attacks, assassinations and computer hacking.
ISIS member Abu Khabab al-Muhajir.
They say he controls at ISIS cell in Russia and two in Germany. Another group wants to be based in north-eastern Syria under separate command.
The aim would be to first steal money by "hacking banks" or "bank robberies" and then carry out attacks including vehicle ramming operations.
The letter, signed by six ISIS commanders and addressed to the jihadists' leader Abu Bakr al-Baghdadi, refers to the Paris attacks of 2015 and the "Manhattan attack" in October 2017 as inspiration.
Transnational networks from Germany to Russia and Syria would help with the flow of fighters and money across borders, the letters show.
To help pay for the operations and networks ISIS commanders ask Abu Bakr for £ 7,600.
In another letter, sent to ISIS member called Abu Taher al-Tajiki writes to Abu Bakr, "We will tell you in our letter that we want to hit, Allah willing, and they are targets that will destroy the economic world in Europe and spread horror in the hearts of the enemies of Allah. "
He said one target was a high-speed train in Germany. The second was an oil pipeline near Basle, on the border with France.
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The revelation comes a month after the terror group's caliphate – which once spread across the vast swathes of Iraq and Syria – which is officially declared defeated.
The case of the ISIS pocket in Baghuz ends the terror group's self-declared caliphate.
The White House said the ISIS has been "eliminated", marking the end of a five-year battle.
Theresa May welcomed the "historic milestone" but said her government remains "committed to eradicating [ISIS’s] poisonous ideology ".
Despite losing territory in Syria and Iraq, ISIS remains active in countries from Nigeria to the Philippines.