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Publikációk:

EKAER – what does the practice show?

28 January 2015

Upon suggestions put forward by market players, the Government extended the test phase of the online system for the tracking of goods until 1 March 2015” – reads the official website of the Hungarian Government (www.kormany.hu).

According to the information provided, in January and February inspectors will only inspect, but during this period, the key objective is to inform and notify, whereas until 1 March the tax authority is not entitled to impose fine. Until the end of the test phase, businesses are also exempted from the obligation to provide risk guarantee.

It is a positive sign, that regarding issues and complaints that could only be fixed by amending the legislation, the Ministry of National Economy will recommend to Parliament to amend the act.

Explorer or not?

For users, it may seem inexplainable but for some reason Internet Explorer, Microsoft’s browser, does not prefer government websites. It is also the advice of the operators of www.ekaer.nav.gov that, if possible, the affected parties should use another browser to open the page. Alternatives include Firefox or Google Chrome.

Many experience that if they use Explorer, the page frequently ”freezes”. Others, who noted that the data verification option fails to accept dates even though they were entered properly, can now also sit back and relax. Simply try and use another browser.

”AND” = ”OR”

We should not forget that in the case of deliveries subject to toll payment the dual conditions of exemption are linked by the conjunction ”or”. However, according to a number of unofficial sources, the tax authority’s (NAV) interpretation is just the opposite.

 

According to the current wording of the act, the taxpayer is exempted from the obligation if the weight of non-risky goods dispatched by or to be delivered to this taxpayer in one transport by the same vehicle subject to toll payment does not exceed 2 500 kg or the value of the goods without tax HUF 2 million, the weight of risky foodstuff 200 kg or the value of the goods without tax HUF 250 000, the weight of other risky goods 500 kg or the value of the goods without tax HUF 1 million.

If however, contrary to the current wording, the intention of the legislator really was to ensure that the two conditions specified for the exemption from the obligation to apply for an EKAER number should be jointly met for exemption to be granted, it would be reasonable for the legislator to amend the act.

 

Considering that testing was extended until 1 March and that the Government’s official communication also hints at intentions to amend the act, there is every chance that the wording of the act will be clarified and fine-tuned.

Exemption from the obligation to provide financial security

Regarding the road transport of so called risky products, under specific circumstances provided for in the act, in addition to registration for an EKAER number, it is also necessary to offer a so called risk guarantee. The risk guarantee obligation can be met either by payment into a dedicated deposit account or by offering a guarantee issued by a financial institution or an investment service provider and is registered by the state tax authority.

 

Please note that pursuant to the act, in order to be exempted from the obligation to provide guarantee, the taxpayer must be included in the state tax authority’s database of qualified taxpayers or the taxpayer with an unsuspended valid tax number, after having been in business for at least two years, must be included in the state tax authority’s “database of taxpayers without public debt”.

 

Registration in the “database of taxpayers without public debt” is not automatic, this must be applied for separately. However, as no duty is levied on the application, we recommend that every affected taxpayer should register so as to be exempted from the obligation to offer financial security.