HRP Hungarian Localization Intrastat

1. Intrastat Declaration

This document provides a detailed insight into the functionality of handling Intrastat declarations within the Hungarian localization package for Microsoft Dynamics 365 Business Central.

EU traders in every member state are required to submit an Intrastat report, although the scope of data included may vary slightly between countries.

In Hungary, Intrastat data providers are those companies/businesses with a Hungarian tax number that import products from (arrivals) or export products to (dispatches) EU member states. Only those economic entities whose 12-month EU arrivals or EU dispatches exceed the so-called reporting threshold, which is determined and published by the Hungarian Central Statistical Office (KSH) for each calendar year in advance, are required to provide data. The reporting threshold for 2019 is HUF 170 million for arrivals and HUF 100 million for dispatches. The determination of the reporting entities is assisted by the VAT returns available to the KSH, specifically the sections on intra-community acquisitions and supplies of goods.

According to Government Decree 388/2017 (XII. 13.) on the mandatory data provision of the National Statistical Data Collection Program, the KSH accepts the fulfillment of Intrastat data collections exclusively electronically, through the KSH-Elektra IT system (http://elektra.ksh.hu).

In the KSH-Elektra system, in addition to manual entry, it is possible to upload XML or CSV files. For uploading from a CSV file, a CSV template file is provided in the KSH-Elektra system, which contains the mandatory identifier rows for import without the data to be submitted, supplemented with explanatory sections for the user.

Movements of goods included in Intrastat must be reported in the month of arrival or dispatch of the goods, or in the absence of this information, in the month of the contract (according to the delivery condition). Intrastat data must be provided once a month for all transactions of the given month. The deadline for data provision is the 15th of the month following the reference month. (This means, for example, that the report for May transactions must be received by the KSH by June 15.) If this is a public holiday, the deadline is the next working day.

The two most important EU regulations affecting Intrastat are:

· Regulation (EC) No 638/2004 of the European Parliament and of the Council (as amended) on Community statistics relating to the trading of goods between Member States (the so-called Intrastat Basic Regulation), and

· Commission Regulation (EC) No 1982/2004 (as amended), implementing the Basic Regulation.

The data provision obligation of enterprises must be ensured by the national regulations of the member states. In Hungary, all data collections of the official statistical service (including Intrastat) must be handled uniformly. The data provision is made mandatory by Act CLV of 2016 on official statistics, and the scope and characteristics of specific data collections are regulated annually by the National Statistical Data Collection Program (OSAP) in a government decree.

In accordance with these regulations, the Microsoft Dynamics 365 Business Central system must ensure the recording of accounting documents containing the data required for the Intrastat declaration, as well as the functions supporting the Intrastat declaration.

More informations about Intrastat: https://navision-hungary.hu/business-central-help/