Intrastat

Since the abolition of customs borders within the European Union, products have been able to move freely in the single European market without any administrative burden. Economic integration has changed the statistical monitoring of trade between Member States; with the abolition of customs documents, the collection of data on the movement of goods is carried out by statistical offices directly on the basis of information requested from producers or distributors.
This data supply is called Intrastat. The statistical monitoring of trade in goods with countries outside the European Union continues to be based on data from customs documents, this is called Extrastat.
Intrastat data collection is required by EU regulations and will be mandatory for Hungary as of 1 May 2004.

Natural and legal persons with a Hungarian community tax number, as well as organizations without legal personality are obliged to provide data.
Of the natural persons, private individuals are exempted from providing data, but individual contractors are not. Among the economic organizations, those

• whose value of goods receipts for 12 months (from the European Union) exceeds the upper ceiling specified in the given year

or

whose value of deliveries in 12 months (to the European Union) exceeds the upper ceiling specified in the given year

Those economic organizations whose turnover in both directions exceeds the limit values are required to report their turnover in both directions. These limits mavary from year to year. You can find out about the current turnover thresholds on the website of the Central Statistical Office.

The economic organization is obliged to provide Intrastat data from the month when the amount of its receipts or deliveries in the last 12 months has exceeded the reporting threshold valid for the given traffic direction. EU distributors whose turnover has, in their own calculation, exceeded the threshold must register with Intrastat customer service.

If the VAT declaration to the tax office reveals that the value of the company’s European Union trade in goods has exceeded the above limits, the Central Statistical Office (KSH) will notify the company and send it a data   sheet.

The Intrastat report can be completed by the economic organization himself or by an agent/contractor. In the latter case, this must be notified to the KSH, so that the data sheets will be mailed to the agent/contractor every month. The questions that arise will be asked of him. Any third party with a Hungarian tax number can be a contractor/agent. Regardless of whether the distributor employs an agent/contractor or provides the Intrastat data himself, the data provider is always responsible for the quality of the reported data and the observance of the data submission deadline.

Intrastat product movements must be reported in the month in which:

• the product has been received (on the delivery data sheet), and when 
it was shipped (on a Shipping Data Sheet) or in the absence of this
information

the contract has been performed (according to freight parity).

If the invoice is already available at this time, its amount should be reported as the invoiced amount, but if not already, the estimated value of the product should be reported. Intrastat reports are also required to be submitted on a monthly basis by businesses that file a VAT return on a quarterly basis. The deadline for submitting data is the 15th of the month following the month in question, by this date the report must reach the KSH. If it is a public holiday, the deadline is the next
working day. Questionnaires should be sent once a month in A4 envelope, folded, to the following address:

Central Statistical Office (KSH) INTRASTAT 1428 Budapest Pf: 12.

Not to be included in the Intrastat report

• purely service transactions

• transit and hidden transit traffic

• temporary product movements, e.g. products delivered to trade fairs or
exhibitions, construction machinery, transport vehicles

• Products arriving for and returned from temporary use if they are not
planned or processed and the expected duration of temporary use is no
longer than 24 months and the delivery / receipt does not have to be
reported as a sale / purchase in the VAT return.

• the sale of new means of transport by natural or legal persons liable
to pay VAT to private individuals in another Member State.

• the territories of the Member States of the European Union listed
below: Ceuta and Melilla, the Province of Campione d’Italia in Italy,
the Province of Büsingen in Germany.

• cases of triangular trade, when the product does not enter the
territory of Hungary from another EU Member State or does not leave it
from another Member State (but is transported to a non-EU country for
which a customs document is prepared).

• trading in monetary gold, legal means of payment and securities

• cases of triangular trade, when the product does not enter the territory of Hungary from another EU Member State or does not leave it from another Member State (but is transported to a non-EU country for which a customs document is prepared).

• trading in monetary gold, legal tender and securities

• goods to disaster-stricken areas, emergency aid

• products enjoying diplomatic, consular or similar exemptions products used as information carriers, e.g. computer floppy disks, tapes, films, designs, audio and video cassettes, and software CDs, if they are developed for a specific customer or are not the subject of a commercial transaction, and additions to previous shipments

• provided that they are not the subject of a commercial transaction:
advertising material, samples of goods.

Products returned for repair and after completion, and their spare parts. The repair will restore the product to its original function or condition, but will not alter the nature of the product in any way.products shipped to national armed forces stationed outside the statistical territory of the country, or products procured from another Member State that have been transferred outside the statistical territory by national armed forces, and products procured or disposed of by the armed forces of another Member State (stationed there). products.

transporting launchers before launch and their launching to space.

Rules for filling in the questionnaire

A separate questionnaire must be completed for arrivals and deliveries. There is a detailed and simplified version of the questionnaire for both arrivals and deliveries. In the case of the simplified questionnaire, the statistical value field 18 does not have to be filled in, while in the case of the detailed one it does. Depending on the volume of trade in goods, which economic organizations should be simplified or provide data in a detailed questionnaire. Thresholds may vary from year to year.

The questionnaire includes:

• name, address, registration number of the data provider (tax number up to 8 digits),

• the name, address, serial number of the author of the report,

• the product code (up to 8 digits),

• product name, trade name

• transaction code (see Annex 2),

• freight parity (EXW, FCA, FAS, FOB, CFR, CIF, CPT, CIP, DAF, DES, DEQ, DDU, DDP)

mode of transport (sea shipping: 1; rail traffic: 2; road traffic: 3; air traffic: 4; postal traffic: 5; pipeline: 7; inland waterway traffic: 8; own propulsion: 9. Courier services, express mail are considered to be postal traffic) .)

• Member State of dispatch, code of the Member State of destination (AT Austria, BE Belgium, CY Cyprus, CZ Czech Republic, DK Denmark, GB Great Britain, EE Estonia, FI Finland, FR France, GR Greece, NL Netherlands, IE Ireland, PL Poland, LV Latvia, LT Lithuania, LU Luxembourg, MT Malta, DE Germany, IT Italy, PT Portugal, ES Spain, SE Sweden, SK Slovak Republic, SI Slovenia.)

• net weight (product codes for which the net weight is not required are listed in Annex 3)

• quantity (if required by the tariff number),

• invoiced amount (rounded to whole numbers, given in HUF, the conversion must be performed at the daily exchange rate of the bank specified in the company’s accounting policy)

– 4 –

• statistical value (given in HUF, the value of goods invoiced on receipt and eg EXW parity + the part of the value of freight and insurance to the Hungarian border = foreign, or vice versa the value of goods invoiced in case of delivery and DDU parity – the value of freight and insurance across the Hungarian border)

• details of the party filling in the questionnaire, signature.

Special rules apply to the completion of the boxes in the case of active contract work, passive contract work transactions (and other transactions), as well as to corrections and amendments.

A zero report must be completed by the reporting company if its only delivery in a given month or he has not received a single receipt.

It is not necessary to indicate separately within a given month the goods, the value of which in case of one receipt or in case of delivery it is below 50 thousand HUF. These goods can only be reported in value under product code 99500000, aggregated by partner country. These items do not need to be given a statistical value in the detailed questionnaire either.

One copy of the completed questionnaires must be kept by the reporting agent for 1 year.

It is possible to use paper-based or electronic data transmission.
(Sending the electronic ‘csv’ file to the CSO using a mail program.)

More information can be found on the CSO’s website
(http://www.ksh.hu/Intrastat), from which the questionnaires can also be
downloaded.

Intrastat
Contact: Endre Füzi +36 30 7236984

E-mail: intrastat@cservice.hu

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