EY Tax News Flash

EKAER goes - BIREG comes: obligations of taxpayers are extended

As of 1 January 2021, the EKAER obligation was amended, thus, according to the new rules it only applies to risky products. While the scope of the EKAER obligation has narrowed, another additional administrative obligation affecting road transportation came into force.           

On 1 January 2021, a publicly available IT system was launched in Hungary, the so-called prior electronic permission registration system (BIREG). The system is operated by the transportation authority. 

ey transport truck

The new obligation primarily - but not exclusively – focuses on carriers, including own-account carriers, however loading and unloading places (senders and recipients) are also affected by the obligations and the active use of the electronic system from 1 July 2021.

The respective legislation was published on 31 December 2020 and is already applicable from 1 January 2021. There is a one-month sanction-free grace period, when offenders only receive a warning and no fine will be imposed, however as of 1 February, each irregular transport can be sanctioned by a fine up to HUF 800,000.



The rules define a new electronic transport registration obligation which is linked not only to intra-Community transactions but also to export and import transportations. With respect to domestic transports, the registration obligation applies to the so-called cabotage transportations. If the carrier or the own-account carrier does not register in the system and does not record the transport, this shall be regarded as if the transport was unauthorized. This means that in addition to the fine, the vehicle may be detained by the authorities, which may cause serious damage during the transportation.


Our tax experts are at your disposal if you have any questions about the new obligation or the BIREG system.