Division 1 For the purposes of intra-Union trade in goods statistics, the reference period shall be:

the calendar month in which the import or export takes place;

the calendar month during which the chargeable event occurs for the Union goods on which VAT becomes chargeable on intra-Community supplies and acquisitions, as referred to in the Council Directive 2006/112/EC.

However, when the time lag between the import or the export of goods and the chargeable event is longer than two calendar months, the reference period shall be the month in which the import or export takes place; or

the calendar month during which the declaration is accepted by customs where the customs declaration is used as data source.