Hungary – Intrastat / EC Sales list
When the annual value of goods or services moving to or from other Member States surpasses the designated Intrastat reporting thresholds, taxable entities involved in intra-Community transactions of goods need to submit statistical data through Intrastat reports. In Hungary, the threshold for reporting imports (arrivals) is set at HUF 170 million annually, while the threshold for exports (departures) stands at HUF 100 million per year.
Learn more about Intrastat and ESL in Hungary in our comprehensive guide below.
Intrastat in Hungary
As mentioned above the Hungarian reporting threshold for arrivals is HUF 170 million per year, whereas the reporting requirement for departures is HUF 100 million per year.
Should the value of imports hit HUF 5 billion or exports exceed HUF 14 billion, there are more detailed Intrastat reporting obligations. This statistical information must be provided electronically on a monthly basis, due by the 15th day following the month of reporting.
Submissions of Hungarian Intrastat forms are conducted electronically via the Hungarian Central Statistical Office’s (HCSO) dedicated online platform, KSH-ELEKTRA.
Selling in Hungary?
ESL in Hungary
Under Annex 4/A of the Hungarian VAT Act, taxpayers registered in Hungary are required to submit EC Sales Lists (ESLs, also known as recapitulative statements in some regions) for intra-Community transactions of services and products between Hungary and other EU Member States. These ESLs need to detail information about the recipients involved in call-off stock arrangements.
From January 1, 2020, onwards, ESLs are also required to include information about the recipients of goods under call-off stock agreements, as part of the EU’s implementation of “Quick Fixes.” Furthermore, from this date, taxpayers must adhere to ESL reporting obligations for intra-Community shipments to be considered exempt while still claiming a deduction.
When submitting the ESL, the filer is required to provide the following business details:
- VAT number, name, and address of the filer’s business
- Relevant information about the filer’s customers who are registered for VAT and resident in EU Member States other than Hungary
- Total net value of the supplies purchased and made by the filer during the applicable tax period.
To fulfill the reporting requirements, the ESL should be submitted electronically via the Hungarian e-filing portal along with the VAT return. Monthly filing of ESL is mandatory for intra-Community supplies and acquisitions of goods when the value of the goods exceeds the ESL threshold of 50,000 euros in the current or any of the previous four quarters. However, if the total value of the goods does not exceed the threshold, filing ESLs quarterly is permissible
ESLs are submitted quarterly for intra-Community services supply regardless of whether the threshold for goods is reached.
Last Updated:05/04/2024
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