As we reported in a previous newsletter, from 1 January 2021, only those products that are subject to the reporting obligation under the new rules (which in practice means risky products) will have to be declared under the Electronic Road Freight Control System (“EKÁER”). At the same time, the scope of risky products, and therefore of products subject to reporting, has not changed.
However, on 8 July, Government Decree 403/2021 was published, which extended the scope of products subject to EKÁER. According to the Decree, from 9 July, the transport of raw materials and products of strategic importance for the security of supply of the construction industry will also be subject to EKÁER reporting. The list of raw materials and products for the construction industry subject to reporting is set out in Annex 1 to the Government Decree.
It is important to note that the Government Decree has not extended the scope of risky products, but in addition to risky products, it has included among the products to be reported the raw materials and products for construction specified in the Decree. The Decree also stipulates that these new products are not subject to the obligation to provide a guarantee under the EKÁER Decree (Decree No 13/2020 (XII. 23.) PM).
Please note, however, that although the taxable persons concerned are exempted from providing the guarantee, they will still be subject to penalties for failure to submit an EKÁER declaration.
If you have any questions regarding the above – or regarding any other form of RDI subsidies – please don’t hesitate to contact one of our expert colleagues below, or your usual PwC contact.