As of 1 January 2015, road transport with road vehicles of over 3.5 t can only be undertaken in possession of an EKAER number. In addition, an EKAER number must also be requested for transport via smaller vehicles if the goods qualify as hazardous goods. There is also a new tax law scheme linked to the transportation of hazardous goods: the introduction of a security deposit payable by the taxpayer, mandatory from 31 January 2015.