Intrastat in Hungary: Who is affected and what are the obligations?

In Hungary, the Central Statistical Office (Központi Statisztikai Hivatal, KSH) is responsible for managing and overseeing the Intrastat system. This article outlines the process for submitting Intrastat declarations in Hungary, the reporting thresholds, and the consequences of failing to comply with these obligations.

General information and competent authorities

Since January 1, 2018, businesses required to submit Intrastat declarations in Hungary must do so electronically via the ELEKTRA platform, managed by the Central Statistical Office. Communication with the office is primarily conducted online, and all necessary information and contact details can be found on the KSH website. Any questions or issues can be directed to the email: intrastat@ksh.hu.

Intrastat reporting thresholds

Businesses that exceed certain value thresholds within a 12-month period are required to submit Intrastat declarations. The Central Statistical Office in Hungary notifies businesses of this obligation. Upon receiving such notification, a company must register on the ELEKTRA platform by providing the first 8-digit segment of its VAT number and an email address. The Office then assigns the business login credentials, including a username and password.

The reporting thresholds in Hungary vary depending on the type of transaction. Businesses must submit Intrastat declarations according to the following thresholds:

Dispatches of goods:

• Detailed declarations: above HUF 15 billion
• Simplified declarations: above HUF 150 million

Arrivals of goods:

• Detailed declarations: above HUF 5.5 billion
• Simplified declarations: above HUF 270 million

It’s important to note that for goods sent or received for processing, detailed declarations are required once the value exceeds HUF 150 million (for dispatches) and HUF 270 million (for arrivals).

For Intrastat thresholds in other European countries, visit our website: Current Intrastat thresholds and VAT rates in Europe.

Reporting periods and deadlines

Intrastat declarations must be submitted monthly, with the submission deadline on the 15th day of the month following the reporting period. If this date falls on a weekend or public holiday, the declaration can be submitted on the next working day.

Exemptions from reporting obligations starting in 2025

From 2025, exemptions are planned for certain “trusted” taxpayers from the obligation to report data on imports under Intrastat. KSH intends to implement a system to reduce the data reporting burden for small and medium-sized enterprises. To qualify for exemption, specific conditions regarding data quality must be met.

Submission of declarations

Intrastat declarations in Hungary can only be submitted electronically via the ELEKTRA portal. This platform has been the sole acceptable form of submission since January 2019.

Declaration corrections

If an Intrastat declaration contains errors, the business is required to submit a correction. A correction is mandatory if the difference between the declared amount and the actual invoice value exceeds HUF 100,000 or 0.1% of the invoice value.

Zero declarations

If a business is required to submit monthly Intrastat declarations but has not conducted any intra-EU transactions in a given month, it must submit a “zero declaration.” This is mandatory for every month in which there were no intra-community supplies or acquisitions.

Penalties for non-submission

Failure to submit Intrastat declarations can result in financial penalties. The maximum penalty is HUF 2 million for each unreported declaration. These high penalties aim to encourage businesses to comply with their Intrastat obligations timely and accurately.

VAT rates in Hungary

Hungary’s standard VAT rate is 27%, the highest in the European Union. This significant tax burden affects the retail prices of most goods and services available in the market, from food products to electronics and hotel services. This high rate directly impacts the standard of living and purchasing power of residents, making Hungary one of the countries with the highest living costs in the region.

In addition to the standard VAT rate, the Hungarian tax system also includes two reduced rates: 18% and 5%. The 18% rate applies to selected food products, such as dairy and cereals, as well as some cultural services, like attending music and dance events. The 5% rate applies to key products and services essential for daily life, such as new residential properties, medicines, books, animal products, and internet access services.

If you want to know more about the VAT system in Hungary, we encourage you to read our article: VAT rates in Hungary: A comprehensive overview of the tax system.

Summary

The obligation to report data in the Intrastat system in Hungary applies to businesses that exceed certain value thresholds in intra-EU trade. Reporting is done electronically via the ELEKTRA platform, with strictly defined deadlines. Compliance with these obligations is crucial, as failure to do so can result in significant financial penalties. The planned exemptions for certain taxpayers starting in 2025 may reduce the reporting burden, a step towards simplifying procedures for small and medium-sized enterprises.