Exemptions

Exemptions from submission of data

Exempt from the obligation to submit data:

– vehicles of the Hungarian Defence Forces and the Military National Security Service, vehicles of law enforcement agencies according to the act on national defence, Hungarian Defence Forces and on measures applicable in special law, and vehicles of the Parliamentary Guard;
– official or service vehicles of foreign armed forces stationing in or passing through Hungary, and of international military headquarters set up in Hungary for service purposes, and vehicles of other organisations exempted on the basis of international treaties, agreements and reciprocity;
– vehicles participating in preventing or averting damages caused by a disaster defined in the act on disaster relief;
– vehicles covered by international treaties or agreements (NATO, Schengen Agreement) and reciprocity;

– vehicles transporting non-commercial (free of charge) humanitarian relief supplies;
– vehicles exclusively transporting goods covered by the law on excise taxes and special regulations on the distribution of excise goods: alcoholic products, beer, wine, sparkling wine, intermediate alcoholic products, tobacco products, dried tobacco, controlled mineral oil products, bioethanol, biodiesel, E85 or several from these;
– the taxpayer, if the weight of non-risky goods sent by him or addressed to him in one transport with the same vehicle subject to road toll payment does not exceed 2500 kg or if the non-taxed value of those goods does not exceed 2 million HUF;
– the taxpayer, if goods sent by him or addressed to him in one transport with the same vehicle subject to road toll payment:
– the weight of risky food products does not exceed 200 kg or its non-taxed value 250 000 HUF,
– the weight of other risky products does not exceed 500 kg or its non-taxed value 1 million HUF.

Exemption from the obligation to provide a risk security

Security must be provided only if the taxpayer

– imports risky products from another EU Member State to Hungary or imports for other purposes, including bringing own products to Hungary from another EU Member State;

– sells risky products as a first taxable domestic sale for not an end-user.

The taxpayer is exempt from the obligation to provide a risk security if

– they are included in the database of qualified taxpayers or
– if they meet all of the following conditions:
– have been in business for at least 2 years and
– are included in the database for taxpayers with no public debt and
           – their tax number has not been suspended at the time of the data submission.

 

 

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