7(1)  The parties responsible for providing the information for the Intrastat system shall be:

(a)the taxable person as defined in Title III of Council Directive 2006/112/EC of 28 November 2006 on the common system 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 tax representative in accordance with Article 204 of Directive 2006/112/EC; and

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