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The Hungarian tax authorities have changed the definition of qualified vehicle requiring the submission of EKAER returns to include vehicles weighting more the 3.5 tons. This change should increase the scope of the new return and reduce artificial avoidance schemes of this obligation.
EKAER is a new reporting obligation introduced in Hungary in 2015. This return requires all registered taxpayers to report granular information about all movement of goods into or within Hungary. The information required includes license plates of the trailer transporting the goods, origin and destination address, weight and other information related to the transport. This return is particularly cumbersome as it requires the logistics company to interact in real time with the tax department in order to produce the required information.
Until last July 2016, EKAER returns was only applicable when goods were transported in vehicles with a maximum weight of 3.5 tons. As from 1 August 2016, however, qualifying vehicles also include those exceeding the 3.5 tons limit. This changes prevents taxpayers and logistics companies from overweighting their vehicles in order to avoid the EKAER obligations.
Finally, the Hungarian tax authorities have also introduced stricter and higher penalties for missing the EKAER return. When this return is not filed, companies will be fined with a penalty of up to HUF 1,000,000.