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;
Road transportation of the following goods is not subject to EKAER:
a) alcoholic products, beer, wine, champagne, interim alcoholic products, dried tobacco, tobacco products, tested mineral oil products, bio-diesel, and E85 subject to the act on excise tax and the specific rules applicable to goods subject to excise tax;
b) goods under customs supervision according to the effective customs regulations,
c) waste transportation to be reported pursuant to Regulation (EC) No 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste,
d) metal to be licensed pursuant to the act on metal trading,
e) materials subject to Section 1 of Article 1 of Act XCV of 2005 on human medicine and on amendments to acts regulating the medicine market,
f) mailed letters and parcels pursuant to the act on postal services,
g) non-risky goods to be transported in a single freight in the same vehicle subject to toll payment from the same consignor to the same consignee, provided that their total gross weight does not exceed 2,500 kg and their total value without tax does not exceed HUF 5 million,
h) risky goods to be transported in a single freight in the same vehicle subject to toll payment from the same consignor to the same consignee, provided that their total gross weight does not exceed 500 kg and their total value without tax does not exceed HUF 1 million."
i) security documents, their raw material, and the semi-finished products thereof covered by the Government Regulation no. 86/1996 (VI. 14.) on the order of the protection of security documents,
j) security paper granted with the certification covered by the Government Regulation no. 52/2012. (III. 28.) on the cross-customs or state border trade of certain goods, services and rights representing material value,
k) goods transported in the framework of banknote and coin issue as defined in Paragraph (2) of Section 4 of the Act CXXXIX of 2013 on the National Bank of Hungary including their raw material and the apparatus for their production.
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.