Naar inhoud
News

Hungary introduces EKAER system

As of January 1, 2015, certain road transports, as specified below, to and from Hungary have to be reported in the Hungarian Electronic Road Transportation Control System (EKAER). The EKAER allows the Hungarian VAT authority to track goods transported in Hungary and has the purpose to regulate fraud. The system is applicable for transports started on or after January 1, 2015.

The EKAER is only relevant if the transport takes place with vehicles liable to road toll (weight is 3,5 tons or more) and is not applicable to transport by air, train or sea. For hazardous goods there are some other requirements.

When a transport is reported in the online system, a EKAER number is provided, which is connected to one transport and valid for 15 days. This number has to be obtained by the sender of the goods (or its consignee) or the entity who receives goods (or its consignee) and has to be provided to the freight forwarder before the transport starts.

The following transports fall under the control system:

  • Shipment of goods from an EU Member State to Hungary;
  • Shipment of goods from Hungary to an EU Member State;
  • The first taxable supply of goods in Hungary (local supply) to non-end user customers.

Please be aware that the rules also apply to the transfers of own goods!

In the case of goods arriving to Hungary from another EU member State, the receiver of the goods shall report the transport and the receipt of the goods, based on the EKAER number. If a forwarder transports goods to more clients, separate transport numbers need to be requested.

In the case of good supplied from Hungary to other EU Member States and in case of domestic supplies, the transport has to be reported by the party dispatching the goods.

Special rules apply to risk products, such as hazardous foodstuffs and other hazardous products (list to be published but we can think of construction materials and clothing). The transport control number will be provided to companies transporting hazardous products only if these companies have the proper license. When transporting these products, a guarantee shall be provided which shall cover 15% of the value of the goods transported in the last 60 days. Exemption from the guarantee obligation can be requested by those companies who are included in the “list of qualified taxpayers”. For these type of products the reporting also needs to take place if the vehicles are not subject to road toll if certain conditions are met (weight and net value).

The following data will have to be reported to the control system:

In the situation of an Intra Community acquisition of goods in Hungary, the recipient shall report the following data before the transportation starts:

  1. Data of the sender (name and tax number)
  2. Place of loading
  3. Data of the addressee/recipient (name and tax number)
  4. Place of unloading
  5. In the case of risky products: the name and the tax number of the entrepreneur using the real estate of the address, if it is not the same as the addressee/recipient,
  6. Contact telephone number, email address of receiver
  7. Details about the goods:
  • description of the product
  • customs tariff number of the products (4 digits, but 8 digits if. hazardous products)
  • gross weight in kilogram per type of product
  • risk-list number of the product if applicable
  • article number of the product (used by the company) if available
  • purpose of the transportation (e.g. sale/purchase/processing/other)
  • net sale/purchase price or value
  • plate number of the transport vehicle.

In case of an Intra community acquisition from another EU Member State or a purchase from Hungary (local), the addressee/recipient has to report the time of the arrival as soon as the vehicle arrives.

In these situations it is important that you liaise with your supplier/the sender to obtain the correct data in time to be able to obtain the EKAER number before the transport starts.

In the case of an Intra Community supply from Hungary, the sender shall report the following data before loading the goods:

  1. Data of the sender (name and tax number)
  2. Place of loading
  3. Data of the addressee/recipient (name and tax number)
  4. Place of unloading
  5. Contact telephone number, email address,
  6. Regarding the product:
  • the commercial name of the product
  • customs tariff number of the product (4 digits, but 8 digits re. risky products)
  • total weight in kilogram per types of product
  • risk-list number of the product if applicable
  • article number of the product (used by the company) if available
  • purpose of the transportation: sale/purchase/processing/other
  • net sale/purchase price or value
  • plate number of the transport vehicle.

The entity who loads the goods shall report the time of the start of loading. And of course the person transporting the goods should be aware of the applicable EKAER number.

It has been announced that the Hungarian tax office will not levy penalties regarding EKAER until
March 1, 2015.

Complexity & consequences

Not complying with the above can trigger a penalty of 40% of the value of the transported goods or even the proportion of the goods can be seized. The sanction is applicable to the one who fails to fulfil its reporting obligation (the sender or the receiver).

Needless to say that the new system introduces more complexity and administrative consequences. If you are supplying from and/or buying in(to) Hungary you will need to establish your responsibilities and liaise with your customers/suppliers and freight forwarders to agree on responsibilities and information procedures.

Cookie-settings

Pincvision uses cookies to ensure an optimal userexperience.

We would like to ask your permission to place cookies.

More information.

Accept Decline