# 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, Article 7: Parties responsible for providing information

Extent: E+W+S+N.I.

1. The parties responsible for providing the information for the Intrastat system shall be:
(a) the taxable person for the purposes of... value added tax, in the Member State of dispatch, who:
(i)has concluded the contract, with the exception of transport contracts, giving rise to the dispatch of goods or, failing that;
(ii)dispatches or provides for the dispatch of the goods or, failing that;
(iii)is in possession of the goods which are the subject of the dispatch;
or its value added tax representative ...; and
(b) the taxable person for the purposes of value added tax in the Member State of arrival, who:
(i)has concluded the contract, with the exception of transport contracts, giving rise to the delivery of goods or, failing that;
(ii)takes delivery or provides for delivery of the goods or, failing that;
(iii)is in possession of the goods which are the subject of the delivery;
or its value added tax representative ....
2. 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.
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/eur/2004/638/article/7 (the official version)
Page: https://openlegislation.uk/eu-regulation-2004-638/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.