Intrastat Hungary 2026: New Reporting and Statistical Value Thresholds

Intrastat 2026 in Hungary

Intrastat thresholds for 2026 in Hungary

The Hungarian Central Statistical Office (HCSO) has published the Intrastat reporting thresholds applicable for 2026. The standard reporting thresholds will be HUF 500 million for arrivals and HUF 200 million for dispatches. Businesses exceeding these thresholds in intra-EU trade will be required to submit Intrastat declarations accordingly.

EU Intrastat thresholds Tool

In addition, traders whose annual flow (reported in Intrastat or VAT returns) exceeds the statistical value thresholds must complete the “Statistical value” field. For 2026, these thresholds are set at:

• HUF 9 billion for arrivals
• HUF 15 billion for dispatches

Taxpayers with Excellent Quality Data

An important exemption applies to certain businesses regarding Intrastat arrivals reporting. Companies with an EU import turnover not exceeding HUF 4.5 billion and demonstrating excellent data quality in the previous year — based on a comparison between their Intrastat arrivals reports and the data received from other Member States through the Microdata Exchange (MDE) system — are exempt from submitting Intrastat arrivals reports. For these companies, the HCSO replaces the arrivals data for the reference period with the MDE data received.

However, this exemption is subject to continuous monitoring. The HCSO compares total MDE values and their country-specific breakdown with the data included in the A60 recapitulative statements received from the Hungarian Tax Administration. In cases of significant discrepancies, and where the company’s turnover exceeds the reporting threshold, the Intrastat arrivals reporting obligation will be reinstated from the point at which data quality deterioration is identified.

Specific Rules for Processing Transactions

Specific rules continue to apply to companies involved in processing transactions under contract (without transfer of ownership). Where such transactions are declared, companies must report each movement — both arrivals and dispatches — regardless of the general thresholds. The relevant nature of transaction codes are:

• 41 & 42 – Transactions with a view to processing under contract (no change of ownership):
  
  • 41: Goods expected to return to the initial Member State/country of export
  • 42: Goods not expected to return to the initial Member State/country of export
• 51 & 52 – Transactions following processing under contract (no change of ownership):
  
  • 51: Goods returning to the initial Member State/country of export
  • 52: Goods not returning to the initial Member State/country of export.

How Marosa Can Help

Navigating Intrastat obligations in Hungary can be complex, particularly where processing transactions, statistical value reporting, or MDE-based exemptions apply. Marosa supports businesses with:

• Intrastat registration and ongoing compliance in Hungary and across the EU
• Assessment of reporting thresholds and statistical value obligations
• Coordination with local authorities and ensuring timely, accurate submissions

Our team ensures that your EU trade reporting remains fully compliant while minimising administrative risks and exposure to penalties with the help of our VAT compliance software, VATify.

Take a look at the official announcement.