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Reference period shall be the calendar month, in which intra-community trade took place (dispatch or arrival of goods). There is a possibility to submit information for a period shorter than one month in form of partial declaration, however, all partial information must in total cover the full monthly reference period.
INTRASTAT declaration for a given reference period shall be submitted by 10th day of a month following the period of INTRASTAT declaration.
Final partial declaration for a given reporting period must be sent by 10th day of a month following the period of INTRASTAT declaration.