Submission periods
Recapitulative statements of intra-Community operations
MONTHLY filing
- Deadlines: during the first twenty calendar days of the month immediately after the month corresponding to the return, except for the July return, which can be filed in August and first twenty calendar days of September, and the return for December, which shall be filed in the first 30 calendar days of January.
QUARTERLY filing
- Deadlines: during the first twenty calendar days of the month immediately after the corresponding quarter, except for the last quarter of the year, which can be filed during the first thirty calendar days of January.
In cases where, for technical reasons, it is not possible to file online during the regulatory filing period, filing can be done within the four calendar days following the end of said period.