# Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance), Division 1: For the purposes of intra-Union trade in goods statistics, the reference period shall be:

Extent: E+W+S+N.I.

(a) the calendar month in which the import or export takes place;
(b) 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
(c) the calendar month during which the declaration is accepted by customs where the customs declaration is used as data source.

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/V/chapter/I/section/5/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-I/section-5/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.