As part of the fight against tax fraud, Hungary introduced the EKÁER system.
The goal of the system is to track the actual route of the goods transported by public roads and to ensure payment of the public burdens arising during the purchase and sale of the goods.
EKÁER registration and announcement obligation applies in respect of any
- acquisitions of goods or other purpose importations of goods from the European Union to Hungary,
- supplies of goods or other purpose exportations of goods to the European Union from Hungary,
- first taxable supplies of goods to non-consumers in Hungary
involving road transportation subject to road toll or transportation by a motor vehicle with a total weight of over 3.5 tons if the quantity of non-risky products transported in one delivery from one dispatcher to one recipient exceeds 5 million forints in value or 2,500 kg in weight.
In the case of risky products, EKÁER announcement obligation arises in respect of any transport by road vehicles in the above mentioned relations if the value of the products transported in one delivery from one dispatcher to one recipient exceeds 1 million forints or if its gross weight exceeds 500 kg.
If the transport is not announced in the EKÁER system, the freight may be seized and the penalty imposed may reach up to 40 percent of the value of the goods.