EKAER, which is designed to minimize the possibility of VAT fraud will be implemented from January 1st, 2015 in Hungarian public road transit.
The new regulations making the use of the system mandatory in Hungary will take effect as of January 1st, 2015. Since February 2015 all subjects must use Ekaer otherwise it will be penalized. Penalty up to 40% of the goods value.
As from 1 January 2015, a reporting obligation applies to:
- Acquisitions of goods from another EU Member State to the territory of Hungary or acquisitions for other purposes
- supplies of goods from the territory of Hungary to another EU Member State or supplies for other purposes, and
- first supplies of goods subject to taxation in domestic trade, to other than end users, involving road transportation, if performed by using vehicles subject to road toll payment (i.e. vehicles exceeding 3.5 tons of maximum permissible gross weight).
As from 1 January 2015, the transport may only be pursued by taxpayers having a valid Electronic Public Road Trade Control System (Elektronikus Közúti Áruforgalom Ellenőrző Rendszer = EKAER, hereinafter EKAER) number.
All taxpayers engaged in activities involving transportation using public roads and transporting hazardous products ( food, stones, wood, chemicals, textile, shoes ) has to pay a security deposit via bank guarantee or cash in bank account.
Exempt from paying a security deposit are all taxpayers, who are registered in the system of the national tax authority as qualified taxpayers; and all taxpayers who are registered in the database for public debt-free taxpayers for at least two years and their tax number is not under suspension at the time of statement.
Simplification – no need to issue EKAER in case:
- Goods value per shipment is lower than 2 mil HUF or lighter than 2500 kg.
- Food goods value per shipment lower than 250 000,- HUF or lighter than 200 kg.
- Risky goods (sand, stones, wood, chemicals, textile, shoes) value per shipment lower than 500 000,- HUF or lighter than 1000 kg.
EKAER must be reported for domestic transport not requiring road toll in case:
Required information for EKAER system:
- Sender name and ID
- Loading point
- Receiver name and id
- Unloading point
- Head office address in case not the same with unloading
- Part name
- Description of goods
- Customs tariff code
- Gross weight per item
- Proper description in case of dangerous goods
- Part number
- Transport mode– sales, purchase, processing, other
- Value of each item
- Car/truck number
- Time of loading
- Planned time of unloading
Access to NAV (national tax and customs office) application should already have all tax payers and is needed for registration ( statutory or accountant).
All shipments must have Ekaer number available during transport and thus:
- Invoice or data equivalent must be generated 1 day prior loading of goods and provided to DCI.
- Truck number must be provided to DCI 1 day prior loading.
- EKAER number is valid for 15 days and thus reporting can be done 15 days prior loading of goods.
Our company will provider:
- Will issue report electronically to NAV.
- NAV accept our report and generates and respond back with EKAER number.
- DCI resend document with Ekaer number back to customer.
- This document must be given to driver of related goods.
We are offering our services to handle Ekaer. We are trained and registered in Hungary. If you are interested, please contact us.