What is the EKAER system?

The EKAER (Electronic Public Road Trade Control System) is an electronic registration and monitoring system introduced in Hungary in 2015 to track the movement of goods transported by road. Its main purpose is to provide the National Tax and Customs Administration (NAV) with real-time data on shipments, enabling the detection of tax fraud and helping to combat the shadow economy more effectively.

EKAER tracks goods from the point of departure to the destination, allowing NAV and customs authorities to carry out targeted inspections, especially for high-risk goods.

Why was EKAER introduced?

The main reason behind the introduction of the EKAER system was the significant loss of tax revenue due to fraudulent practices such as VAT fraud, fictitious deliveries, and fake invoices. EKAER aims to make road freight transport more transparent by electronically recording real data about domestic and international shipments.

Thus, EKAER helps:

• Improve the efficiency of tax authority inspections,
• Enable targeted screening of high-risk goods,
• Support the accurate assessment of tax liabilities.

How does the EKAER system work?

Before road transport begins, the taxpayer – usually the seller or recipient – must report the shipment details to the NAV system. This declaration includes:

• The name and quantity of the goods,
• The type and license plate of the transport vehicle,
• The exact departure and arrival locations,
• The details of the consignor and consignee.

Based on this declaration, the system generates an EKAER number, which must accompany the shipment as part of its transport documentation.

Who is required to use EKAER?

EKAER is mandatory for certain domestic and international shipments, especially if:

• The goods fall under the category of high-risk products (e.g. food items, construction materials),
• The transport is carried out by road,
• The goods are being moved for sale (not internal use),
• The shipment exceeds specific value or weight thresholds.

Exemptions and exceptions are defined by law, so it is recommended to consult a tax advisor or accountant before each shipment.

What are the consequences of non-compliance?

If a company fails to make the EKAER declaration or provides incorrect data, it may face serious penalties. NAV is authorized to:

• Impose a fine of up to 40% of the value of the goods,
• Temporarily seize the transported goods,
• Stop and inspect the transport vehicle.

For this reason, it is essential for businesses to provide accurate information and ensure that declarations are submitted before transportation begins.

EKAER and digitalization

EKAER was one of the first fully online systems introduced by the Hungarian tax authority. Declarations are submitted via the website ekaer.nav.gov.hu, after authentication through the Hungarian Client Gateway (Ügyfélkapu). The system can also be integrated with enterprise resource planning (ERP) systems, enabling automated data transfer for large companies.

This step in digitalization improves data quality for the authorities, reduces administrative errors, and allows faster responses from NAV.

How has EKAER changed over the years?

Since its introduction, the EKAER system has undergone several updates, including:

• Narrowing the scope of products subject to reporting,
• Clarifying exemptions and threshold limits,
• Improving the user interface and system stability.

EKAER is therefore a dynamic system that continues to evolve in line with legal and market developments.

Summary

The EKAER system enhances transparency in road freight transport and supports the fight against tax evasion. Through electronic declarations, it ensures that NAV and customs authorities have up-to-date information for controlling the movement of goods. Use of the system is not only a legal obligation but also an important element of responsible business operation.

Official definition

EKAER (Electronic Public Road Trade Control System) is an electronic system established to monitor and register road freight transport. Companies must pre-register the shipment data electronically. The goal of EKAER is to reduce tax evasion and ensure effective tracking of goods.

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