Changes in EKAER road transportation control system in Hungary

Road transportation control system: New EKAER regulation issued in Hungary – mainly revising weight and value limits

The road transportation control system EKAER, which is designed to minimize the possibility of VAT fraud will be implemented from January 1st, 2015 in Hungarian public road transit for vehicles over 3,5 tons, which are subject to paying electronic road toll. “Risky products” are exempted – toll must also be paid for smaller deliveries.

Most important changes according to the 5/2015 regulation issued by the Ministry of National Economy (updated: 2 March 2015):

Criteria for the exemptions – applying to certain weight and value limits – must be met in gross and net figures:

-) In the case of hazardous products the limit is a minimum of 500 kilograms or a value of 1 million HUF without taxes.

-)  if the weight of non-risky goods does not exceed 2,500 kg or if the non-taxed value of those goods does not exceed 2 million HUF;

Value must be indicated only for risky goods. A revised list of the risky goods is expected to be issued soon. The category of other types of risky products was deleted. Figures for registration must not deviate more than 10 per cent according to the regulation (weight and value limits).

Taxpayers transporting non-risky products can apply for a simpler EKAER number if they meet the following criteria:

1) net sales was or surpassed HUF 50 billion in the second tax year before EKAER registration

2) 80% of the net sales (HUF 40 billion) were generated by using goods from own production in the second tax year before EKAER registration

3) the tax payer is registered as free from debts in the database of the customs and tax department, and

4) the tax payer’s number is not suspended.

The customs and tax department approves the simple EKAER application upon written request. The regulations of the simple registration will be implemented from June 1st, 2015

Transport of risky goods requires risk-securing at the amount of 15 per cent of the net value of the goods within 45 days before EKAER registration. Securing must be paid from 11 March 2015.

The Budapest foreign trade centre has issued a short information about the new law based on the regulations.

www.wko.at

Quelle: LogEastics
Portal: www.logistik-express.com