EKAER system

What is the Electronic Road Traffic Control System?
The law on taxation will change from next year. The biggest change will undoubtedly be the establishment of a Road Traffic Control System (EKAER) designed to reduce VAT fraud. EKAER makes it possible to check the tax obligations of any EU Member State in Hungary or vice versa, from Hungary to an EU country, with regard to the carriage of goods and road transport within the country.
 
Mandatory Notification:
(A) they import a product from Hungary from a Member State of the European Union,
(B) Hungary exports a product to a country in the European Union,
(C) for domestic use, in the case of the first taxable supply of goods not to end-users.
 
    For a non-risky product up to 2500 kg or net up to 5 million forints even if it is transported by a toll vehicle.
    
For potentially hazardous foods, if it does not exceed 500 kg or net HUF 1 million.
    
For other risky products up to 500 kg or up to 1 million HUF.
exemptions:
 
(1) a product under the shipment of waste under Regulation (EC) No 1013/2006 of the European Parliament and of the Council on shipments of waste,
 
(2) a product subject to a license for a metal trade with a document accompanying the Act on Metal Trading,
 
(3) on the use of medicinal products for human use and other amendments to the laws regulating the pharmaceuticals market in 2005, XCV. (Ie any substance or mixture thereof that is intended to be used as a product for the prevention or treatment of human diseases or substances or mixtures which, by inducing pharmacological, immunological or metabolic effects, Repair or modification of the medicinal product or to establish a medical diagnosis may be used in the human body or human organism)
 
(4) a post delivered by post under the Postal Services Act


Required information for requesting the EKAER number:
- the EKAER number,
- data on the consignor (name, tax identification number),
- the exact address of loading,
- the recipient's data (name, tax identification number),
- the exact address of the receipt
- if you are marketing a risky product domestically, then the data of the company that legitimately uses the property on landing (take over). Here, too, should be considered a name and a tax identification number. This is only necessary if the business and the recipient are not the same.
 
- if you are transporting goods inland, you can land at the unloading point or if you ship to another EU Member State, what contact details of the start of unloading are possible. Here, you have to enter a phone number and an e-mail address
 
- those products which belong to the EKAER number:
 
- general designation,
 
- the heading of the Annex to Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (Combined Nomenclature) (4 digits for 8 digits for a risky product), at the time of the notification
 
- the gross weight of each item in kilograms,
- the number of danger labels if we carry a dangerous product
- the article number used by the taxpayer to make the product easier
Identify (if available)
- why we transport the product on public roads. This may be due to:
- product sales,
- obtaining a product,
- labor,
 
- if the above mentioned reasons exist for the purchase of goods or the sale of goods, the tax-free price for each product description, for other road transport purposes, is the tax-free purchase price for each product description or a tax-free purchase price for a similar product. If we do not know the price, then the tax-free production value must be entered.
 
- the vehicle number of the vehicle which carries the product
 
- in the case of carriage from Hungary to a Member State of the EU or in the case of carriage within Hungary, the date on which the vehicle with which the product was transported arrives at the landing place,
 
- In case of carriage to Hungary from Hungary, the starting point for loading on the vehicle must be.
 
 
The addressee, consignor and carrier of the product may be required to make a declaration on the basis of the declaration of the person making the transport
- the product name and quantity delivered,
- the means of transport and registration number,
- where the product is taken over,
- the EKAER number,
- the right to use the property if the landing address is not the registered office, place of business or branch of the taxable person.
 
Default penalty up to 40 percent of the value of the goods.

If, when verifying the state tax and customs authorities, the taxpayer has failed to comply fully with his / her ECAER obligation in respect of the product or part thereof, the product concerned or the relevant unjustified origin. In such a case, the state tax and customs authorities may fine the taxpayer up to 40 percent of the value of the product.
EKAER Number request requires registration on the next page:
https://ekaer.nav.gov.hu/