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Continuing our series of basic informative articles Astrid Krause and Sarah Gallie from the Indirect Tax practice at Deloitte discuss the Intrastat regime in the UK
This article aims to provide the reader with a basic overview of the Intrastat system as it operates in the enlarged European Union. It will address the various obligations which it places on UK traders and will highlight some of the pitfalls businesses may face.
Intrastat is an EU-wide system for collecting statistics on the trade in goods between countries in the European Community. It was introduced on 1 January 1993 and extended in May 2004 to include the ten new members of the European Union. The statistics gathered by the process are used by governments to define trade policies and by businesses to monitor...

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