The objective of the system is to strengthen the market positions of compliant economic operators, to make circulation of goods more transparent, to eliminate fraud related to food products often endangering human health and; last but not least, to eliminate tax evaders.
By using EKÁER the actual route of the goods can be tracked because transport related data (name and quantity of goods, consignee, consignor, registration number of vehicle, etc.) have to be registered in a central electronic system before starting the transport. Some of these data (product weight, value, registration number of vehicle) can be modified up until the arrival of the cargo and can be registered in the system on the first working day after the time of arrival to the address of receipt (unloading). Stating the registration number of the vehicle is not a precondition to determining the EKAER number but it has to be registered up until the start of transport.
The obligation for making data submissions mainly affects the domestic trading parties, the seller and the buyer.
A precondition for registration in EKAER is the access to the Client Gateway. Those already having access to the Client Gateway can create a right of access to the EKÁER electronic surface in two steps:
– First the legal representative, permanent trustee of the taxpayer (primary user) applies for username and password then
– after log-in to the EKAER electronic surface they apply for access rights for those persons (secondary users) who may submit or modify data.
The obligation to submit data applies for each and every road transport of goods performed by using vehicles subject to road toll payment (i.e. vehicles exceeding 3.5 tons of maximum gross weight).
It is obligatory to report:
– for the consignee/recipient: intra-Community buying and import for other purposes,
– for the seller/consignor: sales to another EU Member State and export for other purposes;
– for the seller: first taxable domestic sale if it is not for and end-user.
Domestic products subject to reverse taxation are not exempt from the obligation to submit data.
However, certain goods are exempt from the data submission obligation, e.g. relief supplies or vehicles participating in disaster relief, or road transport in the context of collecting freight if the quantity/value of the given product does not exceed the limit specified in the law, and in the case of transporting certain excise goods specified in the law. Non-risky goods with a net value not exceeding 2 million HUF and with a weight not exceeding 2.5 tons are exempt from the data submission obligation.
In the case of certain goods (risky food products and other risky products) the rules for submitting data in EKÁER cover also their transport by vehicles not subject to road toll payment (vehicles with lower than 3.5 tons of maximum gross weight), depending on the value and weight limits of those goods. This limit for risky food products is 200 kg or net 250000 HUF, for other types of risky products it is 500 kg or net 1 million HUF. The range of risky products can be found in the Annex to the Regulation of the minister of national economy.
In the case of food products within the competence of the National Food Chain Safety Office a so-called FELIR identification number is also needed which requires the registration of the company and the first Hungarian place of storage.
In addition to submitting data, from 1 February 2015 a guarantee must be provided and maintained for risky food products and other risky products throughout the business operation. An exception from this is the export from Hungary to another EU Member State. The amount of security is 15 % of the net value of risky products registered in EKÁER in the course of 60 days prior to the submission of data (including the day of the submission); this may be reduced in some cases. The following entities may be exempted from the provision of a guarantee:
– taxpayers included in the database of qualified taxpayers or
– taxpayers that have been in business for at least 2 years, are included in the database for taxpayers free of public debt and the tax number of whom has not been suspended at the time of the data submission.
The system generates an EKÁER number valid for 15 days when data is submitted which is connected to the transport. The transport operator or transport organizer has to be informed about the EKÁER number.
Unreported goods shall be deemed of unconfirmed origin, upon which a default penalty amounting up to 40% of the value of the unreported goods may be imposed. The National Tax and Customs Administration may seize the goods to the extent of the amount of the default penalty or use an official seal.