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Intrastat - News

Dear Intrastat Data Providers,

We would like to inform you of the following changes for the year 2023:

The reporting thresholds for 2023:

  • HUF 250 million for arrivals and HUF 140 million for dispatches.

Specific regulations refer to enterprises involved in processing (nature of transaction codes 41, 42, 51, 52). If a company declares processing transactions it is bound to provide information about each transaction (both dispatches and arrivals) independently from the above thresholds.

Special rules are applied for transactions following processing under contract (51, 52), both the invoiced amount and the statistical value must be filled in on the INTRASTAT questionnaire:

  • Invoiced amount is the value invoiced by the processor which contains:
    • the processing fee
    • the price of the material and parts added (owned by the processor).
  • Statistical value is the total value of the goods at the Hungarian frontier which contains:
    • the value of the materials used for processing (owned by the processee)
    • the price of the material and parts added (owned by the processor)
    • the processing fee
    • transport and insurance costs incurred until the Hungarian border.

For more details, please see our Intrastat Guide and Methodological manual.

Regarding CN codes applicable from 2023, please see THIS DOCUMENT.

If you have any questions, please do not hesitate to contact us.