Build Hungarian Intrastat Declaration (KSH-ELEKTRA)

Skill: Convert intra-EU goods movements into a Hungarian Intrastat declaration

Region: Hungary (Magyarország) Category: Government / statistics — Intrastat Does: Takes records of intra-EU goods movements and assembles the Intrastat declaration (arrivals — beérkezés, and dispatches — kiszállítás) for submission to the Central Statistical Office (KSH) through the KSH-ELEKTRA portal, as CSV or dataXML. Spec: KSH — Intrastat via KSH-ELEKTRA (CSV or dataXML per the OSAP data structure)

Hungarian Intrastat is the EU statistical declaration of physical intra-EU goods movements, collected by KSH (not NAV) and filed through KSH-ELEKTRA. It is monthly for businesses over the annual assimilation thresholds (separate for arrivals and dispatches). Arrivals and dispatches are separate flows. Field structure follows the OSAP/KSH Intrastat questionnaire.

When this applies

• A business whose intra-EU arrivals or dispatches exceed the relevant annual threshold reports monthly, by the KSH deadline (around the 15th of the following month — confirm).
• Above a higher threshold, the detailed data set (incl. statistical value, delivery terms) is required; below it, the simplified set applies.

Structure (Intrastat → KSH-ELEKTRA)

Header        reporting period (month/year), flow (arrival/dispatch), reporter (adószám), version
Line items (one per commodity/partner):
   CN8 commodity code (Combined Nomenclature, 8 digits)
   partner member state (consignment for arrivals / destination for dispatches)
   country of origin
   nature of transaction code
   net mass (kg) and/or supplementary quantity + unit
   invoice value (HUF)
   statistical value (HUF) — detailed set
   delivery terms (Incoterms), mode of transport, region — detailed set
Footer        item count, totals

Data rules

• CN8 code mandatory; net mass in kilograms, plus supplementary units for goods measured by quantity.
• Nature-of-transaction code per the EU list; partner country = consignment (arrivals) / destination (dispatches); country of origin reported per current rules.
• Invoice value in HUF; statistical value (border value adjusted per Incoterms) required under the detailed data set.
• Corrections reference the original period; a nil report is filed when liable with no movements.
• Submitted via KSH-ELEKTRA as CSV or dataXML conforming to the OSAP structure; HUF whole-forint, whole-kg rounding.

Worked example (arrival, one line — outline)

Header: period 2025-05, flow=arrival (beérkezés), reporter adószám=12345678-2-42
Line:
   CN8 = 85044090  (static converters)
   partner MS = AT (consignment)
   country of origin = CN
   nature of transaction = 11 (outright purchase)
   net mass = 800 kg
   invoice value = 6,400,000 HUF
   statistical value = 6,480,000 HUF
   Incoterms = CIP ; mode of transport = 3 (road)
Footer: 1 item

Emitted as CSV/dataXML and submitted via KSH-ELEKTRA; a separate file covers dispatches.

Validation checklist

• Liability confirmed (intra-EU arrivals/dispatches over the current KSH threshold); simplified vs detailed set determined
• Separate arrival and dispatch reports; period and flow correct
• Each line: valid CN8, partner member state, nature-of-transaction code, net mass (kg) / supplementary units
• Invoice value (HUF); statistical value + Incoterms/transport/region under the detailed set
• Country of origin per current rules; corrections reference the original period; nil report if liable with no movements
• CSV/dataXML conforms to the OSAP/KSH structure; submitted via KSH-ELEKTRA by the deadline (~15th)

Last updated: 2026-05-31 — Intrastat thresholds, the CN nomenclature, and the KSH data structure change yearly; confirm the current thresholds, CN8 codes, required fields, file format, and deadline against current KSH (ksh.hu) guidance before use.