The Hungarian Parliament has now tightened the EKAER regulations. As of August 1, 2016 more transport vehicles will fall within the scope of EKAER reporting obligations. Currently, if no special ("risk") product is transported, there is an EKAER obligation when the transport vehicle is subject to road toll (i.e. the maximum permissible total weight of the vehicle is above 3.5 tons). From August 1, 2016, the EKAER obligation also exists if the transport vehicle is not subject to road toll, but its actual gross weight exceeds 3.5 tons.
In addition, some new penalties will be introduced. If the vehicle carries less goods than reported, 40% of the difference in value can be levied as penalty. Also, the vehicle can be held back as compensation for a penalty or fine if the transporter is not registered for taxes or it is a foreign taxable entity.
Reporting
The recapitulative (summary) statement which is part of the VAT Return will be in scope for invoices with a VAT value of HUF 100.000 instead of 1.000.000 HUF. This also means that these invoices need to contain the customer its VAT number. The start date for this change is January 1, 2017.
In a next newsletter we will inform you about the proposal in relation to online data supply in Hungary.