Commission Regulation (EC) No 1982/2004 of 18 November 2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92
Modified by
  • Commission Regulation (EC) No 1915/2005of 24 November 2005amending Regulation (EC) No 1982/2004 with regard to the simplification of the recording of the quantity and specifications on particular movements of goods, 32005R1915, November 25, 2005
  • Commission Regulation (EU) No 91/2010of 2 February 2010amending Regulation (EC) No 1982/2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States, as regards the list of goods excluded from statistics, the communication of information by the tax administration and quality assessment, 32010R0091, February 3, 2010
  • Commission Regulation (EU) No 96/2010of 4 February 2010amending Regulation (EC) No 1982/2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States, as regards the simplification threshold, trade by business characteristics, specific goods and movements and nature of transaction codes, 32010R0096, February 5, 2010
  • Commission Regulation (EU) No 1093/2013of 4 November 2013amending Regulation (EC) No 638/2004 of the European Parliament and of the Council and Commission Regulation (EC) No 1982/2004 as regards the simplification within the Intrastat system and the collection of Intrastat information, 32013R1093, November 6, 2013
  • Commission Implementing Regulation (EU) 2020/1197of 30 July 2020laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics(Text with EEA relevance), 32020R1197, August 18, 2020
Corrected by
  • Corrigendum to Commission Regulation (EC) No 1982/2004 of 18 November 2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92, 32004R1982R(01), December 15, 2004
Commission Regulation (EC) No 1982/2004of 18 November 2004implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92 CHAPTER 1GENERAL PROVISIONS
Article 1Subject matterThis Regulation sets up the necessary measures for implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council.
Article 2Excluded goodsThe goods listed in Annex I to this Regulation shall be excluded from statistics relating to the trading of goods between Member States to be transmitted to the Commission (Eurostat).
Article 3Period of reference1.Member States may adapt the period of reference for Community goods on which VAT becomes chargeable on intra-Community acquisitions according to Article 6(2) of Regulation (EC) No 638/2004.The reference period may then be defined as the calendar month during which the chargeable event occurs.2.Member States may adapt the period of reference where the Customs declaration is used in support of the information according to Article 6(2) of Regulation (EC) No 638/2004.The reference period may then be defined as the calendar month during which the declaration is accepted by Customs.
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