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 shell be submitted by 10th day of a month following the period of INTRASTAT declaration.

Final partial declaration for a given reporting period must be filed by 10th day of a month following the period of INTRASTAT declaration.