{"id":7349,"date":"2015-01-19T00:00:00","date_gmt":"2015-01-19T00:00:00","guid":{"rendered":"https:\/\/lynx.legal\/news\/ekaer-in-force-in-hungary-as-of-1-january-2015-2\/"},"modified":"2015-01-19T00:00:00","modified_gmt":"2015-01-19T00:00:00","slug":"ekaer-in-force-in-hungary-as-of-1-january-2015-2","status":"publish","type":"post","link":"https:\/\/lynx.legal\/lt\/ekaer-in-force-in-hungary-as-of-1-january-2015-2\/","title":{"rendered":"EKAER in force in Hungary as of 1 January 2015"},"content":{"rendered":"\n<p><span>Vengrija:<\/span><span> <span>Vengrijos \u012fstatym\u0173 leid\u0117jas \u012fved\u0117 nauj\u0105 ataskait\u0173 teikimo prievol\u0119, skirt\u0105 suma\u017einti PVM suk\u010diavim\u0105.<\/span><\/span><\/p>\n<p><span>Apmokestinamieji asmenys, kurie pirm\u0105 kart\u0105 \u0161alies viduje parduoda apmokestinam\u0105j\u012f prekes asmeniui (ne galutiniam vartotojui), \u012fsigyja preki\u0173 Bendrijoje arba jas perve\u017ea kitu tikslu i\u0161 kitos ES valstyb\u0117s nar\u0117s \u012f Vengrij\u0105 arba parduoda prekes arba jas perve\u017ea kitu tikslu i\u0161 Vengrijos \u012f kit\u0105 ES \u0161al\u012f, Vengrijoje nuo 2015 m. sausio 1 d. privalo laikytis naujos prievol\u0117s, susijusios su sunkve\u017eimiais gabenamomis prek\u0117mis. Naujosios prievol\u0117s tikslas \u2013 suma\u017einti PVM suk\u010diavim\u0105. Apmokestinamieji asmenys privalo laikytis \u0161ios prievol\u0117s tik tuo atveju, jei prek\u0117s gabenamos sunkve\u017eimiu, kurio bendras svoris vir\u0161ija 3,5 tonos (taikomas keli\u0173 mokestis). Ta\u010diau vadinam\u0173j\u0173 pavojing\u0173 preki\u0173 (pvz., dar\u017eovi\u0173, pieno produkt\u0173, drabu\u017ei\u0173) atveju ataskaitos tur\u0117t\u0173 b\u016bti teikiamos neatsi\u017evelgiant \u012f sunkve\u017eimio svor\u012f. I\u0161skyrus ypatingus atvejus (pvz., karinius ar greitosios pagalbos sunkve\u017eimius), i\u0161imtis taikoma tik tuo atveju, jei preki\u0173 svoris ir vert\u0117 nevir\u0161ija 2500 kg arba 2 mln. HUF, o ribos yra 200 kg \/ 250 000 HUF pavojing\u0173 maisto produkt\u0173 atveju ir 500 kg \/ 1 mln. HUF kit\u0173 pavojing\u0173 preki\u0173 atveju. Ataskaitos turi b\u016bti pateiktos prie\u0161 pradedant gabenim\u0105 arba prie\u0161 pradedant pakrauti sunkve\u017eim\u012f, priklausomai nuo gabenimo krypties. Pavojing\u0173 preki\u0173 atveju apmokestinamasis asmuo taip pat privalo u\u017etikrinti bendr\u0105 u\u017estat\u0105. Ataskaitas galima teikti specialioje svetain\u0117je (https:\/\/www.ekaer.nav.gov.hu). Gavusi individualias ataskaitas, mokes\u010di\u0173 inspekcija (NAV) i\u0161duoda gabenamoms prek\u0117ms EKAER numer\u012f, kuris galioja 15 dien\u0173. EKAER numeris tur\u0117t\u0173 b\u016bti perduotas ve\u017e\u0117jui. NAV gali patikrinti tik ataskait\u0173 teikimo prievol\u0117s laikym\u0105si ir pa\u010dias prekes, remdamasi \u0161iuo EKAER numeriu. Pateikt\u0173 duomen\u0173 keitimas galimas tik labai ribotai ir per tam tikr\u0105 laikotarp\u012f. Transportavimas be EKAER numerio arba netinkamai pateikta, nei\u0161sami informacija gali sukelti rimt\u0173 pasekmi\u0173. Tokiu atveju NAV gali skirti iki 40 % preki\u0173 vert\u0117s dyd\u017eio baud\u0105 u\u017e \u012fsipareigojim\u0173 nevykdym\u0105 ir taip pat gali konfiskuoti prekes. Nors prievol\u0117 galioja nuo sausio 1 d., yra daug nei\u0161spr\u0119st\u0173 klausim\u0173, susijusi\u0173 su nauj\u0105ja sistema (grandininis tiekimas, biri\u0173 krovini\u0173 gabenimas). NAV gali skirti baud\u0105 u\u017e \u012fsipareigojim\u0173 nevykdym\u0105 tik po 2015 m. vasario 1 d. Tikim\u0117s, kad iki to laiko bus atsakyta \u012f nei\u0161spr\u0119stus klausimus.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vengrija: Vengrijos \u012fstatym\u0173 leid\u0117jas \u012fved\u0117 nauj\u0105 ataskait\u0173 teikimo prievol\u0119, skirt\u0105 suma\u017einti PVM suk\u010diavim\u0105. Apmokestinamieji asmenys, kurie pirm\u0105 kart\u0105 \u0161alies viduje parduoda apmokestinam\u0105j\u012f prekes asmeniui (ne galutiniam vartotojui), \u012fsigyja preki\u0173 Bendrijoje arba jas perve\u017ea kitu tikslu i\u0161 kitos ES valstyb\u0117s nar\u0117s \u012f Vengrij\u0105 arba parduoda prekes arba jas perve\u017ea kitu tikslu i\u0161 Vengrijos \u012f kit\u0105 ES [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5471,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[87],"tags":[88],"class_list":["post-7349","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bnt","tag-lithuanian"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/lt\/wp-json\/wp\/v2\/posts\/7349","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/lt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/lt\/wp-json\/wp\/v2\/comments?post=7349"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/lt\/wp-json\/wp\/v2\/posts\/7349\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/lt\/wp-json\/wp\/v2\/media\/5471"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/lt\/wp-json\/wp\/v2\/media?parent=7349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/lt\/wp-json\/wp\/v2\/categories?post=7349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/lt\/wp-json\/wp\/v2\/tags?post=7349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}