Hungarian EC Sales and Purchase Lists (ESPL)

If a Hungarian VAT registered business, resident or non-resident, is selling or buying goods or services to or from other VAT registered companies in Europe, then an EC Sales and Purchase List (ESPL) return may be required.  These may also be known as recapitulative statements.  This is in addition to the regular Hungarian VAT return or Hungarian Intrastat.


When do Hungarian ESPL reports have to be completed?

If a Hungarian VAT registered business completes an intra-community supply or acquisition with another EU VAT registered business of goods or services across the Hungarian border, then this may have to be reported in the ESPL.

There is no reporting threshold.

When should Hungarian ESPLs be filed?

ESPLs are filed in in Hungary on the same basis as VAT returns e.g. a business which files quarterly VAT returns will file quarterly ESPLs. The deadlines for filing ESPLs are also the same as those for VAT returns. However, if a business’ intra-Community supplies exceed EUR100,000 in any quarter, monthly filing of ESPLs becomes obligatory. Quarterly filing may be resumed if the business’ intra-Community supplies subsequently fall below EUR100,000.

Hungarian ESL filings are made online in the same way as VAT returns.  There may be a fine of up to HUF500,000 for late or incorrect Hungarian ESL filings.


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