Filing period

The deadline for submitting Form 379 is the month following the end of each quarter.

In relation to compliance with this information return, declarants must use the checklist found in the following to review their processes for monitoring, collecting, extracting, and transmitting data. link.

This data quality checklist has been jointly developed by all Member States, with the support of the European Commission and the CESOP (Central Electronic System of Payment Information) Operational Team.