{
  "url": "https://openlegislation.uk/eu-regulation-2004-638/article-7",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-638/article-7.json",
  "legislation": "eur/2004/638",
  "legislation_title": "Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2004-638",
  "path": "article/7",
  "kind": "article",
  "number": "7",
  "heading": "Parties responsible for providing information",
  "text": "1. The parties responsible for providing the information for the Intrastat system shall be:\n(a) the taxable person for the purposes of... value added tax, in the Member State of dispatch, who:\n(i)has concluded the contract, with the exception of transport contracts, giving rise to the dispatch of goods or, failing that;\n(ii)dispatches or provides for the dispatch of the goods or, failing that;\n(iii)is in possession of the goods which are the subject of the dispatch;\nor its value added tax representative ...; and\n(b) the taxable person for the purposes of value added tax in the Member State of arrival, who:\n(i)has concluded the contract, with the exception of transport contracts, giving rise to the delivery of goods or, failing that;\n(ii)takes delivery or provides for delivery of the goods or, failing that;\n(iii)is in possession of the goods which are the subject of the delivery;\nor its value added tax representative ....\n2. The parties responsible for providing information may transfer the task to a third party, but such transfer shall in no way reduce the responsibility of the said party.\n3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Regulation (EC) No 222/2009 of the European Parliament and of the Council of 11 March 2009 amending Regulation (EC) No 638/2004 on Community statistics relating to the trading of goods between Member States."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Art. 7(1)(a) inserted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 3(1)(h)(i); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Art. 7(1)(a) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 3(1)(h)(ii); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Art. 7(1)(a) inserted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 3(1)(h)(iii); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Art. 7(1)(a) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 3(1)(h)(iv); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Art. 7(1)(b) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 3(1)(i)(i); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Art. 7(1)(b) inserted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 3(1)(i)(ii); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Art. 7(1)(b) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 3(1)(i)(iii); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Art. 7(3) revoked (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 2(2); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 347, 11.12.2006, p. 1 ."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/638/article/7",
    "retrieved_at": "2026-11-01T14:55:39.122211+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}