The amendment to the EKÁER decree valid from 13 October 2016 makes it possible for companies with AEO status (authorised economic operators) to submit simplified data reports.
- Authorised economic operators (AEO) are economic players that the customs authority considers to be reliable partners, and therefore they enjoy various benefits when dealing with customs matters.
- These benefits have now been expanded to include EKÁER relief, which means such companies may submit simplified data reports, i.e. when requesting EKÁER numbers they only have to provide basic information on the transportation (sender, recipient, licence plate).
- Under the amendment, taxpayers having AEO status after 1 May 2016 (also for re-assessed AEO authorizations) can make the simplified data reporting and there is no provision that the Hungarian customs authority has to authorise the status, so we believe foreign companies with AEO status who received their authorisation from the customs authority of a different country can also benefit here.
The above amendment also introduced a technical detail into the EKÁER decree, to bring it into line with the amendment to the Act on the Rules of Taxation from August 2016. The essence of this amendment is that road transportation using vehicles in excess of a total weight of 3.5 tonnes is also subject to EKÁER reporting (under the previous rule, only transportation carried out using vehicles subject to road tolls fell under the EKÁER reporting obligation).