See also :
– VAT insight in Hungary
– VAT rates in Hungary
Source(s):
https://www.ksh.hu/docs/hirek/kulkerstat/intrastat/national_requirements.pdf
Competent Authority :
Központi Statisztikai Hivatal Intrastat
1428, Budapest, Pf. 12. Hungary
Tel: +36 1 880 8950
Email: info@intrastatksh.hu
Expected submission date :
15th natural day of the following month / next business day if WE or non working day
Usually starts when :
When the threshold is reached : following month
Notification to new PSI : YES
Usually ends with :
End of year following last due declaration
Does administration from Hungary reminds for non-submitted declaration ?
Hungary has an automated system for reminders? YES
1st reminder : 1-3 working days (Reliable PSIs providing reasonable justification can get individual extensions for the first warning or reminder.)
2nd reminder : 13 working days
3rd reminder : no
Thresholds of intrastat exemption in Hungary :
- Dispatchs :
Simplified declaration : HUF 100 000 000
Standard declaration : HUF 14 000 000 000
Extended declaration :
- Arrivals :
Simplified declaration : HUF 170 000 000
Standard declaration : HUF 5 000 0000 000
Extended declaration :
Penalties for non-submitted or incomplete INTRASTAT declarations in Hungary :
Non submission : YES
Repetitive non-submission : YES
False or incomplete data : YES
Amount of penalties : up to HUF 2 million per declaration
Intrastat submission with paper in Hungary :
not allowed
Electronic submission of intrastat in Hungary :
DEFAULT : software can be found at: https://intrastat.ksh.gov.hu/web/start.do?index=true. Username and password are sent with the notification letter
Corrective intrastat declarations in Hungary :
Only for the following cases:
• invoiced amount is less than HUF 100 million, and the difference between the declared amount and the invoiced amount exceeds HUF 100,000.
• invoiced amount exceeds HUF 100 million and the difference between the declared amount and the invoiced amount is more than the 0.1% of the invoiced amount.
NIL intrastat declarations in Hungary :
YES – event if no activity
VAT and intrastat compliance in Hungary
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