For the application of the regulation in practice, the legislator gave the advice that if there is any uncertainty regarding the EKAER reporting obligation, it is better to request an EKAER number (as there is no harm in that) than not to report the transport at all.
However, the general sanctioning rules of the Act on the Rules of Taxation provide for default penalty in the case of inadequate reporting. Inadequate fulfilment of the EKAER reporting obligation may imply a default penalty of up to HUF 200 000 in the case of private individuals and HUF 500 000 in the case of other taxpayers. In addition, the specific EKAER sanctioning rule also mentions inadequate reporting.
The new provision in the proposed amendment of the Act on the Rules of Taxation, which provides that the Hungarian Tax and Customs Authority may issue EKAER numbers for the taxpayers defined in the executive decree of the Act, that are not subject to the regulation but have to report the data defined therein as if they were, is most likely intended to eliminate this uncertainty. To facilitate the application of law, with this provision, the legislator most likely intends to release taxpayers acting in good faith from the sanctions relating to EKAER reporting.