Romanian E-transport System

Romanian E-transport system

Romania’s National Tax Administration and Ministry of Finance has introduced the RO e-Transport system through Government Emergency Ordinance no. 41/2022, amended by GEO 115/14.12.2023. This system revolutionizes the monitoring of road transport of goods within Romania and internationally.

Comprehensive Scope and Impact

The RO e-Transport system extends to all international goods transport, with sanctions beginning 1 July, 2024. It covers intra-community purchases and deliveries, imports, exports, and intra-community transits through Romania.

If transportation includes any of the following goods, then e-transportation is mandatory whether it supplied within Romania or not regardless of the financial risk

• Vegetables, plants, roots, and tubers (CN codes 0701 to 0714 inclusive).
• Comestible fruits and citrus fruit peels (CN codes 0801 to 0814 inclusive).
• Beverages, alcoholic beverages, and vinegar (excluding excise goods in a suspensive excise duty regime) (CN codes 2201 to 2208 inclusive).
• Salt, sulphur, soil, stones, gypsum, lime, and cement (CN codes 2505 and 2517) ;
• Clothing and clothing accessories knitted or crocheted (CN codes 6101 to 6117 inclusive).
• Clothing and clothing accessories, other than knitted or crocheted (CN codes 6201 to 6212 inclusive and CN codes 6214 to 6217 inclusive).
• Footwear, gaiters, and similar goods; parts thereof (CN codes 6401 to 6405 inclusive);
• Cast iron, iron, and steel (CN codes 7213 and 7214).

• Edible meat and organs.
• Fish, crustaceans, molluscs, and other aquatic invertebrates.
• Milk, dairy products, bird eggs, natural honey, and edible products of animal origin.
• Unprocessed or unmanufactured tobacco and tobacco waste.
• Other processed tobacco, substitutes, extracts, and essences.

Operational Mechanics

Companies must register each transport in the system, accessed through the Virtual Private Space (SPV) at the Romanian Tax Authorities portal (ANAF) to receive a unique UIT code. This code, coupled with the required transport documents, ensures compliance and tracking.

Mandatory Compliance Requirements

The system demands detailed reporting, including sender and recipient information, transport goods details, and locations for loading and unloading.

Penalties for Non-Compliance

Sanctions apply from 1^st July 2024. Non-compliance can result in fines from RON 20,000 to RON 100,000 and the confiscation of undeclared goods.

Scope of RO e-Transporting regulation

Generally, the regulation applies to goods over 500 kg or valued over RON 10 000, including both national and international road transports (import and export operations, intra-EU supplies and acquisitions, transit, call-off stocks, consignment stock, etc.).

The purpose of the UIT Code in the e-Transport system

The UIT code serves as a unique identifier for monitoring and assessing road transport of goods within Romania or internationally, ensuring compliance with and facilitating customs process.

Who is responsible for obtaining the UIT code?

As per current legislation, the obligation to declare data in the RO e-Transport system is on behalf of:

• the consignee (importer of goods) registered in the customs clearance documents, respectively the consignor (exporter of goods) registered in the customs clearance documents, in the case of goods that are the object of import or export operations, as the case may be;
• the beneficiary from Romania (buyer of the goods) in case of intra-community acquisitions of goods;
• the Romanian supplier, in case of internal transactions or the Seller (Romanian entity) for intra-community deliveries of goods, as the case may be;
• depositary, in the case of goods which are the subject of intra-Community transactions in transit, both for goods unloaded in Romania for storage or for the formation of a new transport from one or more formation of a new transport on the national territory from one or more consignments of goods.

There is no distinction between various Incoterm delivery conditions, so the general rules apply always:

• for goods incoming in Romania – the responsibility is on the buyer
• for goods outgoing from Romania or for local sales – the responsibility is on the seller of the goods.

How is the information reported?

The reporting in the RO e-Transport system must be done using the Romanian Tax Office portal available for each taxpayer (SPV – ‘spatiu privat virtual’ // private virtual space) using the digital certificate used for the regular tax reporting. This digital certificate is activated for your fiscal representative.

Are there any penalties?

Penalties for non-compliance are significant, up to 100,000 RON (approx. 20,000 EUR) + confiscation of the undeclared /incorrectly declared goods and will be applied starting from 01/07/2024.

Transporter`s obligations

The transporter has no obligations in respect of declaring any transport in the e-Transport system. The only obligation of the carrier is that the driver of the transport vehicle is obliged to present, at the request of the National Agency for Fiscal Administration or the Romanian Customs Authority, the documents accompanying the transport of goods.

The declarant of the goods is obliged to hand over to the carrier the UIT code, obligatorily written legibly and without erasures on the transport document (CMR). The handing over of the UIT code will be done directly or through the transport organizer, as the case may be, at the latest at the presentation of the vehicle at the border crossing point at the entrance to Romania or at the place of import, respectively at the actual start-up of the vehicle.

The UIT Code can be generated with a maximum of three calendar days before the declared date for starting the transport, but until the presentation at the border crossing point at the entrance to Romania or at the place of import, respectively the actual start-up of the vehicle, as appropriate. The code will be valid for five calendar days starting with the date declared for the start of the transport, and its use by the transport operator beyond the validity term is forbidden.

Data format

The Romanian Tax Office published some technical specifications for the e-transport module, allowing companies to generate themselves the .xml files required for reporting. Also, please note that it will be possible for a company to submit the .xml files (generated by their internal software) – these files can be uploaded to the Tax Office portal.

Technical details of these xml files can be found here:

https://mfinante.gov.ro/ro/web/etransport/informatii-tehnice (they are in Romanian language only, unfortunately).

If you have any questions, or assistance required form our side in order to fulfil this obligation in Romania please do not hesitate to contact us.