Hungary has raised its Intrastat reporting thresholds for EU intra‑community dispatches and arrivals effective 1 January 2026. The arrivals threshold rises to HUF 500 million and the dispatches threshold to HUF 200 million, while the statistical reporting thresholds remain unchanged. The electronic Intrastat form now requires detailed data such as goods description, commodity code, delivery terms, transport mode, destination and origin countries, weight or quantity, and invoice value, and since January 2022 also the country of origin for dispatches and the VAT ID of the recipient.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
VatCalc · about 1 month ago
Hungary plans to reduce VAT on healthy foods and firewood from 27% to 5% and exempt prescription medicines, following the Tisza Party’s 2026 election victory. The reform will require businesses to update ERP and tax engine rate mappings and may trigger classification disputes.
VatCalc · 2 months ago
From 1 July 2026 Hungary will tighten its M-sheet VAT reporting, requiring detailed breakdowns of VAT charged and deducted by rate, and mandating new data fields. The ÁNYK filing system will be phased out by 31 December 2026, with taxpayers moving to the eVAT platform, and M-sheets will be abolished entirely from 2027. These changes stem from the 2025 Autumn Tax Package and represent a shift toward real‑time, deduction‑based reporting.
VATabout · 3 months ago
Hungary’s National Tax and Customs Office has released the ViDA implementation document outlining mandatory e‑invoicing and real‑time VAT reporting. The reform requires all taxable persons to exchange invoices in the EN 16931 format, prohibits email distribution, and introduces an AOR reporting obligation within five days. The five‑corner model will be used for transmission, with service providers optional.
Bloomberg Tax · 5 months ago
On December 23, 2025, Hungary enacted Decree No. 45/2025, setting new transfer‑pricing documentation thresholds. The decree requires local files for related‑party transactions above 150 million HUF and master files for those above 500 million HUF, while offering simplified documentation for low‑value services.
Bloomberg Tax · 5 months ago
The European Court of Justice ruled in Case T-363/25 that VAT deductions cannot be claimed on re-invoiced supplies when the underlying transaction structure is deemed fictitious. A Hungarian automotive parts trader was denied input VAT deduction on purchases from German suppliers re-invoiced through a domestic intermediary.
Cumbria Crack · about 14 hours ago
The UK government’s Great British Summer Savings initiative introduces a temporary VAT reduction from 20% to 5% on certain children’s meals and family-focused activities from 25 June to 1 September 2026. Businesses must identify qualifying supplies, review pricing, adjust bundled offers, and update booking and accounting systems to manage mixed VAT treatments and potential advance‑booking adjustments.
Sponsored placement
Reach finance leaders who read VAT news.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
They take effect on 1 January 2026.
Arrivals are now HUF 500 million and dispatches are HUF 200 million.
Goods description, commodity code, delivery terms, mode of transport, destination and origin countries, weight or quantity, and invoice value.
The country of origin for dispatches and the VAT identification number of the recipient.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 20 January 2026. It relates to VAT developments in Hungary. The original source is VatCalc.
