EN - INFORMATION
The regulation on the Electronic Public Road Trade Control System (EKÁER) is amended as of 1 March 2015. Basically, the changes are implemented in the details of the rules regarding the obligation to make submissions, and in the exemptions; the EKÁER obligations of carriers will remain unchanged.
The obligation to make submissions continues to refer to taxable supplies of goods transported by tolled vehicles (that is to say, vehicles with a total weight larger than 3.5 tons) in public road transport in cases of
1) acquisition of goods from another Member State of the European Union to the territory of Hungary or acquisition for other purposes,
2) supply of goods from the territory of Hungary to another Member State of the European Union or supplies for other purposes, and,
3) first supplies of goods subject to taxation in domestic trade, to users other than end users.
Depending on the direction of the transport it is either the Consignee or the Consignor who is obliged to make the submission; therefore, the carrier or the agent who organizes the transport has no obligation in this regard. The carrier/transporting agent can only make submissions if the party obliged (the Consignee or the Consignor) gives them an authorization to do so on the EKÁER electronic surface.
The following goods are exempt from the obligation to file a submission:
- Non-risky products transported from the same Consignor to the same Consignee with the same tolled vehicle and in the framework of a single transportation if their aggregate gross weight does not exceed 2,500 kg and their aggregate untaxed value does not exceed 5 million HUF;
- Risky products transported from the same Consignor to the same Consignee with the same tolled vehicle and in the framework of a single transportation if their aggregate gross weight does not exceed 500 kg and their aggregate untaxed value does not exceed 1 million HUF.
The obligation to make a submission regarding the road transport of risky products stands even if the products are transported by vehicles not subject to toll payment, within the framework of one transportation from the same Consignor to the same Consignee, and the aggregate gross weight of the transported products exceeds 500 kg or their aggregate untaxed price exceeds 1 million HUF.
For further exemptions and details of rules, please visit the http://ekaer.nav.gov.hu website.
The EKÁER number identifies a unit of products transported from one Consignor to one Consignee with one vehicle in the course of one trip made by the vehicle in the given route. One unit of products may contain several types of products with several customs tariff codes. On the basis of a new rule entering into force as of 1 June 2015 one EKÁER number is to be created also if the Consignor performs deliveries from several of his loading addresses with the same vehicle or if goods are transported to several unloading (receipt) addresses of the Consignee with the same vehicle.
Other data (especially the registration number of the vehicle) can be modified several times within the 15 days period of validity of the EKÁER number; however, the actual and updated data must be indicated under the EKÁER number in the course of audits conducted by the state tax and customs authority and the party obliged to make the submission is responsible for that.
The EKÁEREKÁER number must be made available to the carrier or the agent who organizes the transport so that they can have this identification number in case of a control by the authority. The means of “making the number available” is not regulated, any type of communication to the carrier is acceptable.
The rules specified for control in the in the act on the rules of taxation make new measures available to the state tax and customs authority. In view of the fact that goods of commercial volume in the ownership of the VAT subject can only be carried with a document credibly certifying the origin of the product (especially a transport bill or invoice), the control officer may oblige the person conducting the transportation to make a statement
- regarding the owner of the goods,
- regarding the origin of the goods,
- and may request that the documents verifying the ownership be presented.
In addition to the above, other transporters involved in the control, the carrier, the consignee, the recipient and the consignor can also be called upon to make a statement
- on the name and quantity of the transported product
- on the name of the vehicle and its registration number,
- on the receipt of the product and the address of unloading,
- on the EKÁER number, and
- on the legal title of using the property at the address of unloading if it is not the seat, branch office or premises of the value added tax subject.
The state tax and customs authority may apply an official seal (a package seal or a cargo bay seal) on the vehicle for the purpose of ensuring the intactness of the product – except for livestock and highly perishable goods
- in case the risk factors – especially the nature of the consignment, the cargo and the place of destination, the lack of agreement between the quantity of the transported products and the type of the motor vehicle, an ongoing enforcement procedure, Community commercial activity without a VAT number, unregistered premises indicated as the place of unloading - justify this, and
- in case the VAT subject involved in the transportation of the product refuses to make a statement.
The legal consequence of road transport with the failure to perform the obligations of submission, or the performance of that obligation by means of submitting erroneous, false or incomplete data, is that the unreported product is qualified as being of uncertified origin, and the state tax and customs authority may impose a default penalty of up to 40% of the value of the product.
In case of the failure to perform the obligations of submission, or the performance of that obligation by means of submitting erroneous, false or incomplete data, the products qualified as being of uncertified origin may be seized in the context of the imposed default penalty sanction – with the exception of perishable food and live animal – up to the limits of the amount of the penalty. The state tax and customs authority orders this seizure in the decision adopted on the penalty. Minutes are taken up about the seizure and the seized goods may be impounded and removed from the premises. The state tax and customs authority informs the taxpayer present or their representative, authorized party or employee about the imposition of the default penalty, and the decision is executable from the date of this communication regardless to an appeal.
The state tax and customs administration is authorized to apply the above legal consequences from 1 March 2015.