Build Hungarian Road-Transport Notification (EKÁER XML)

Skill: Convert a goods-movement record into an EKÁER notification

Region: Hungary (Magyarország) Category: Tax — VAT Does: Takes a planned or completed road transport of risky goods and assembles the EKÁER (Elektronikus Közúti Áruforgalom Ellenőrző Rendszer) electronic notification XML for electronic filing to NAV's EKÁER system — declaring the trader, the direction (intra-EU acquisition, intra-EU dispatch, or first domestic taxable sale), the goods (VTSZ code, gross weight, value), and the vehicle plate, and returning/handling the EKÁER number. Spec: NAV — EKÁER electronic notification schema / interface (current version)

EKÁER monitors road transport of certain (typically "risky") goods on public roads. A trade-participant notifies the consignment before transport begins, receives a 15-digit EKÁER number valid for a limited window, and that number must accompany the goods. Notifications cover intra-EU acquisition into Hungary, intra-EU dispatch from Hungary, and the first domestic taxable sale. Submission is via the EKÁER web surface or interface (often referenced alongside the ÁNYK/Ügyfélkapu ecosystem). Element names below follow the EKÁER notification form, not a verbatim XSD; the scope of risky goods, weight/value thresholds, and the schema version change, so confirm the current rules.

When this applies

• A taxpayer transports risky goods (risky foodstuffs / other risky products per the current NAV decree) by road above the applicable weight/value threshold.
• The notification is made before the transport starts; the EKÁER number must be issued and carried, and the record is finalised/closed after arrival.
• Direction is one of: intra-EU acquisition (beszerzés) to a Hungarian unloading point, intra-EU dispatch (értékesítés) from a Hungarian loading point, or the first domestic taxable sale.

Structure (EKÁER notification → XML)

header        trader adószám (11 digits), name, direction (acquisition / dispatch / domestic),
              EKÁER number (where modifying/closing an existing notification)
parties       consignor & consignee (name, address, country, VAT/EU VAT id)
route         loading address, unloading address, planned transport date
items         per line: VTSZ (HS/customs) code, description, gross weight (kg), net value (HUF/EUR)
vehicle       registration plate (rendszám)

Data rules

• Notify before transport; the system returns the EKÁER number (15 digits) which must travel with the goods and be quoted on any modification or closure.
• VTSZ code (at least 4 digits, more for risky food) identifies the goods and determines whether the line is in scope.
• Gross weight in kg and value drive the threshold test; only consignments over the current threshold need notification.
• Vehicle plate (rendszám) can be updated up to the transport, but the number/identity rules must be respected; mismatches trigger checks and penalties.
• Close/finalise the notification with actual data; unused or expired EKÁER numbers should be handled per the rules. Amounts in HUF, whole forint.

Worked example (outline)

header:  adószám=12345678-2-42, direction=intra-EU acquisition
parties: consignor DE VAT DE123456789; consignee HU 12345678-2-42
route:   loading Wien → unloading Budapest XI., planned 2026-06-10
item:    VTSZ 2204 (wine), gross 1,800 kg, value 4,200,000 HUF
vehicle: rendszám ABC-123

Submitted to EKÁER before transport; NAV returns the 15-digit EKÁER number to carry with the goods, then the notification is closed on arrival.

Validation checklist

• Current EKÁER schema/version and in-scope risky-goods / threshold rules confirmed
• adószám (11 digits), direction, and parties (with EU VAT ids) correct
• VTSZ code, gross weight (kg), and value present per line
• Vehicle plate (rendszám) recorded; modifications keep the EKÁER number consistent
• Notification made before transport; EKÁER number issued and carried with goods
• Notification closed/finalised with actual data; expired numbers handled
• HUF whole-forint amounts

Last updated: 2026-06-04 — confirm the current schema/version, identifiers, rounding, and deadline against current authority (nav.gov.hu) guidance before use.