In most cases Intrastat supplementary declarations are submitted by the legal entity which is either contractually responsible for supplying the goods (dispatches declarations) or concluded the contract for purchase of the goods (arrivals). However, in some scenarios the supply chain is structured in such a way that the entities which concluded the contract cannot provide the data.
HMRC’s guidance is published in section 5.2 of Notice 60, which is reproduced below:
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