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Intrastat: regulations

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The Statistics of Trade (Customs and Excise) (Amendment) Regulations, SI 2012/532, bring forward the monthly deadline by which VAT registered businesses are required to submit Intrastat supplementary declarations from the last day of the month to the 21st day of the month following the end of the reference period to which the reported trade relates; and require VAT registered businesses to submit their Intrastat supplementary declarations by electronic means.

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