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Dear Intrastat Data Provider,


There is a change in the Intrastat Guide for the firms, which apply IFRS: In Field 17. „Invoice amount” the amount decreased with the estimated discounts shall be declared as it is reported on the balance sheet!



The followings are to inform you that the thresholds applied in Intrastat will not change in 2018.



HUF million
Threshold Arrivals Dispatches
Exemption 170 100
Statistical value 5.000 14.000


Specific regulations refer to enterprises involved in processing under contract. If a company is above the exemption threshold and declares processing transactions for one flow, then it has to provide information about the other flow as well, even if its trade is below that threshold.


For the declaration of commodity code and quantity in supplementary units the 2018 version of the Combined Nomenclature should be used.



Should you have any questions concerning the above changes, please contact the Intrastat helpdesk (info@intrastatksh.hu).


December, 2017. Budapest