Intrastat deadlines for all EU Member States for 2020

I have already posted the article about the assimilation thresholds for Intrastat reporting in EU countries for 2020. Today, I would like to add an overview of deadlines. The deadline for submission of the Intrastat declaration vary from country to country, but in contrast to the threshold values, deadlines do not change interannually. Intrastat declarations for a given reference period must be submitted by particular day of the month following the reporting period. According to the Regulation (EU) No 659/2014 of the European Parliament and of the Council, the reference period shall be the calendar month of dispatch or arrival of the goods or the calendar month during which the chargeable event occurs for the Community goods on which VAT becomes chargeable on intra-Community acquisitions and supplies. Let’s see the overview of Intrastat deadlines in all EU countries for 2020.

Complete overview of Intrastat deadlines in all EU countries for 2020

What is the difference between the deadlines?

The deadline is set by each country for a particular calendar or working day in the month following the reporting period. Regarding working days, the submission deadline is clear. While in countries, where the deadline is a particular calendar day, the determination of the final deadline may differ. If the due date falls on a weekend or holiday, the submission deadline is the next working day in most countries, so traders gain more time to submit Intrastat declarations. But there are a few exceptions. If the date falls on a weekend or holiday, then the due date is the last working day before the deadline. This is used in Croatia, Ireland and Slovenia. In Romania, the rules do not say whether the due date is the next working day or the last working day before the submisson deadline, so the deadline remains unchanged.