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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
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Version Superseded: 26/11/2013
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1.National authorities shall set up and manage a register of intra-Community operators containing at least the consignors, upon dispatch, and the consignees, upon arrival.
2.In order to identify the parties responsible for providing information referred to in Article 7 and to check the information which is provided, the tax administration responsible in each Member State shall furnish the national authority:
[F1(a) at least once a month, with the lists of taxable persons who have declared that, during the period in question, they have supplied goods to other Member States or acquired goods from other Member States. The lists shall show the total values of the goods declared by each taxable person for fiscal purposes;]
(b)on its own initiative or at the request of the national authority, with any information provided for fiscal purposes which could improve the quality of statistics.
The arrangements for the communication of the information shall be determined in accordance with the procedure referred to in Article 14(2).
This information shall be treated by the national authority in accordance with the rules applied to it by the tax administration.
3.The tax administration shall bring to the attention of VAT-registered traders the obligations which they may incur as parties responsible for providing the information required by Intrastat.
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