Electronic Trade and Transport Control System to be triggered from March 1, 2015
The good news for those who are bound to use the Electronic Trade and Transport Control System (EKAER as abbreviated in Hungarian) is that the tax authority will not punish anyone for not using the system before March 1, 2015. Taxpayers get another month of moratorium compared to the planned deadline of February 1 to become familiar with the system, use it and receive answers to their questions related to unclear issues.
The moratorium does not mean that the system is not to be used: the inspectors will continuously check the transports on the roads during the moratorium. If someone does not have an EKAER number in case of an inspection, the inspectors will require one for them, which could mean a two-hour wait.
The tax authority has set up a remarkable apparatus to check the EKAER system and extended the working hours of the inspectors to 24 hours.
Necessary to request an EKAER number:
- in case of TOLLED VEHICLES (as seen on picure)
- EU acquisition of goods, imports for other purposes
- EU supply of goods, exports for other purposes
- first taxable supply of goods in the domestic market not for end users (end users must be natural persons).
- in case of RISKY PRODUCTS
- risky food are products over 200 kg in weight or net 250,000 HUF in value
- other risky products over 500 kg in weight or 1 million HUF in value
- EU acquisition of goods, imports for other purposes
- EU supply of goods, exports for other purposes
- domestic supply of goods.
The taxpayer who is subject to claim an EKAER number is responsible to have an EKAER number. The responsibility lies with the taxpayer even if its forwarder handles the application, notification and registration of the EKAER number on the basis of a mandate. The taxpayer is responsible for the mistakes of this so-called secondary user; this is why the selection of the right person(s) is important.
In case of risky products, the taxpayer is exempt from the payment of a security in the following two cases:
- if the taxpayer becomes a qualified taxpayer,
- if the taxpayer gets into the database of taxpayers free of public debt.
It’s worth for the taxpayers to be included in both databases.
Please note the official site of the EKAER system: LINK
You may interested in our EKAER registration and process article.