See also :
VAT insight in Hungary
VAT rates in Hungary

Source(s):

https://www.ksh.hu/docs/hirek/kulkerstat/intrastat/national_requirements.pdf

https://www.ksh.hu/intrastat_eng  /  https://www.ksh.hu/docs/adatgyujtesek/intrastat_eng/intrastat_Guide_2020.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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Intrastat in EU

Instrastat in Austria
Intrastat in Belgium
Intrastat in Bulgaria
Intrastat in Cyprus
Intrastat in Czechia
Intrastat in Germany
Intrastat in Denmark
Intrastat in Estonia
Intrastat in Greece
Intrastat in Spain
Intrastat in Finland
Intrastat in France
Intrastat in Croatia
Intrastat in Hungary
Intrastat in Ireland
Intrastat in Italy
Intrastat in Lithuania
Intrastat in Latvia
Intrastat in Luxembourg
Intrastat in Malta
Intrastat in the Netherlands
Intrastat in Poland
Intrastat in Portugal
Intrastat in Romania
Intrastat in Sweden
Intrastat in Slovenia
Intrastat in Slovakia
Intrastat in United Kingdom