Mandatory obtaining of the EKAER number

17. December 2014 | Reading Time: 2 Min

In the following cases, from 1st January 2015, taxpayers may carry out road transport exclusively if they have a valid number in the electronic road freight monitoring system (hereinafter: EKAER) for the given transportation:

a) The purchase of goods or the ir transportation with other purpose takes place from another EU country to the territory of Hungary with a vehicle subject to toll ,

b) The sale of goods or the ir transportation with other purpose takes place from the territory of Hungary to another EU country with a ve hicle subject to toll,

c) The supply of goods is a first – time, taxable supply of goods in domestic market for non – end users with a vehicle subject to toll .

In the above cases, in order that an EKAER number is determined, taxpayers shall report to the state tax and customs authority the necessary data as specified in Annex 11. of the Act on Rules of Taxation. The reporting is carried out on the electronic in terface of EKAER, and the tax authority determines a distinct identification number (EKAER number) for each reporting (freight). The EKAER number is valid for 15 days. The person subject to reporting obligation shall provide the EKAER number to the person carrying out or organizing the road freight, in order that the identification number is available for the latter person during an inspection by the authorities.

In case no EKAER number exists for the given transport, the tax authority may levy a default p enalty in the amount of 40% of the value o f the transported goods, and to ensure that , it may impound the products.

In connection with this provision thousands of questions will arise. Present document does not contain the full list of changes and is not meant to substitute for the review of particular transactions or for any related consultation. Should you have any questions, please contact us.

tpa_horwath_hungary_newsletter_december_ekaer_2014_en.pdf