RO e-Transport system
What is the RO e-Transport system?
The RO e-Transport system is a system for monitoring the road transport on national territory of goods with high fiscal risk (“GHFR”) and the international road transport of goods.
The purpose of monitoring is to prevent tax evasion and illicit trade in goods, as well as increasing VAT collection and other cash receipts to the state budget.
This material/document aims to analyse the requirements of the RO e-Transport system and its implications.
Summary
- RO e-Transport system implementation schedule
- What types of transport are subject to reporting in the RO e-Transport system?
- What are the goods with high fiscal risk (GHFR)?
- What data is reported in the RO e-Transport system?
- Who has the obligation to declare data in the RO e-Transport?
- Criteria for RO e-Transport reporting
- Deadlines
- Declaration rules
- Obligations of transport operator
- Method to declare transports of goods in the RO e-Transport System
- Contraventions and sanctions
- Legal basis
RO e-Transport system implementation schedule
What types of transport are subject to reporting in the RO e-Transport system?
Goods type | What is reported in RO eTransport? | Enforcement date | Sanctions applicable since... |
Goods with high fiscal risk (GHFR) | International transport Domestic transport | 1 July 2022 | 1 January 2023 |
Other goods | International transport | 15 December 2023 | 1 July 2024 |
Through the RO e-Transport system, road transport is monitored if:
- it represents a movement with load
- it is performed by a road vehicle
- it is carried out on public roads
- it has a place of departure/entry on national territory and an arrival/exit point on national territory, Romanian territory.
Consequently, in the case of international transport, the aim is to monitor the movement of goods when entering or leaving the country, between the point of entry into the country and the point of unloading, or the other way around, between the point of loading in the country and the border point. In the case of GHFR, in addition to monitoring the international transport relation, there is also the monitoring of the movements of goods on national route, regardless of whether they are movements on behalf of the same operator or movements involving transfer of ownership or other movements.
We emphasize that the obligations related to RO e-Transport system apply exclusively to road transport, other transport categories not being included in the reporting purpose, regardless of the type and value of goods.
Briefly, transport related to the following types of operations is subject to reporting in the RO e-Transport system:
- transport of goods of intra-community acquisitions from the border crossing point at the entrance in Romania to the place of unloading located on the national territory;
- transport of goods of intra-community deliveries from the loading place located on the national territory to the border crossing point at the exit from Romania;
- transport of imported goods from the place of import to the place of unloading located on the national territory;
- transport of goods that are subject of export from the loading place located on the national territory to the export customs office located on the national territory or to the border crossing point, as the case may be;
- transport of goods of intra-community transactions in transit on the territory of Romania, from the border crossing point upon entering Romania to the place of unloading for storage or for the formation of a new transport on the national territory;
- transport of goods of intra-community transactions in transit on the territory of Romania, from the place of loading on the national territory, after storage or the formation of a new transport, to the border crossing point at the exit from Romania;
- transport of goods on the national territory as part of commercial operations representing a non-transfer and the transport of goods representing consignment stocks;
- GHFR transport belonging to different economic operators between two places located on national territory from the place of loading to the place of unloading;
- GHFR transport representing transfer between stock managements of an economic operator between the place of loading and the place of unloading, located on national territory;
- transport on national territory of returned GHFR, which were not the subject of reception, between different economic operators or between an economic operator and an individual.
Which are the goods with high fiscal risk (GHFR)?
GHFR List was set by Order 802/2022 and includes:
1. Edible vegetables, plants, roots and tubers falling within NACE codes 0701 to 0714
2. Edible fruits; peel of citrus fruits or melons, falling within NACE codes 0801 to 0814
3. Beverages, alcoholic drinks and vinegar**, falling within NACE codes 2201 to 2208
4. Salt; sulphur; soils and stones; plastering materials, lime and cement, falling within NACE codes 2505 and 2517
5. Clothing and clothing accessories, knitted or crocheted falling within NACE codes 6101 to 6117
6. Clothing and clothing accessories, other than knitted or crocheted, falling within NACE codes 6201 to 6212 inclusive and CN codes 6214 to 6217
7. Footwear, boots and similar articles; parts of these articles falling within NACE codes 6401 to 6405
8. Cast iron, iron and steel, falling within NACE codes 7213 and 7214
At the time of writing this material, there was a draft law expanding the above list, starting the 1st of July 2024. The list was not published, but it worth to be mentioned as the below goods may be added soon in the GHFR list:
1. Meat and offal;
2. Fish and crustaceans, molluscs and other aquatic invertebrates;
3. Milk and dairy products; bird eggs; natural honey; edible products of animal origin, not specified or included elsewhere;
4. Tobacco and processed tobacco substitutes; products containing or not containing nicotine intended for inhalation without burning; other products containing nicotine intended for absorption in the human body;
5. Mineral fuels, mineral oils and other products resulting from their distillation; bituminous materials; mineral wax;
6. Soaps, organic agents for surfaces, products for washing, lubricant products, artificial wax, produced/processed wax, maintenance products, candles and similar articles, modelling pastes, “dental wax” and dental plasters;
7. Various chemical industry products;
8. Other textile articles; sets; worn clothing and worn textile articles; rags.
What data is reported in the RO e-Transport system?
1 Information preliminary sent by the user (the one having the obligation to declare the transport)
In the RO e-Transport system, the user should submit information on:
- consigner
- consignee
- name, characteristics, quantities and value of the transported goods
- loading and unloading places
- details on the means of transport used and the operator
- declared start date of the transport
Based on them, the system generates a UIT code, which is a unique code that identifies the data related to a consignment of goods.
Consignment of goods is generic name given to an indivisible set of goods, which have:
- same loading and unloading place
- a single user from among those provided by GEO 41/2022 (consigner, consignee, beneficiary, supplier, depository, etc.)
- and a single final consignee and is transported with a means of transportation that may be changed during the movement from the place of loading to the place of unloading.
UIT code should be held physically or digitally by the road transportation driver, so that it may be presented in case of inspection, along with the document accompanying the transport of goods.
2 Information on the positioning of the vehicle by using terminal devices
This information is transmitted by the transport operator, which has the obligation to equip vehicles with terminal devices.
Who has the obligation to declare data in the RO e-Transport system?
The obligation to declare in the RO e-Transport system the data related to transport of goods rests with those considered/called users by the law. They do not have to be either the owners of goods or responsible for organizing the transport. The users are established by specific e-Transport law and are the following:
For international transport of goods:
- Recipient listed on the import customs form, in the case of goods subject to import operations;
- Sender listed on the export customs form, in the case of goods subject to export operations;
- Romania based beneficiary, in cases of intra-community purchase of goods;
- Romania based supplier, in cases of intra-community delivery of goods;
- Deposit/warehouse, in the case of goods that are subject to intra-community transactions in transit, both for goods unloaded on Romanian territory for storage or for formation of a new shipment/transportation from one or more consignment of goods, as well as for goods loaded after storage or after formation of a new shipment from one or more consignments of goods on national territory.
- Service provider from Romania, for commercial operations representing a non-transfer both for goods unloaded on the territory of Romania for the provision of services, and for resulting goods that are reshipped to the state of the commercial partner;
- Beneficiary in Romania, for commercial operations representing a non-transfer both for goods shipped from Romania for provision of services in a member state of the European Union, and for resulting goods reshipped to Romania;
- Customer from Romania, for commercial operations that subscribe to call-off stock (consignment stock) arrangements in the situation where Romania is the member state where goods were shipped or transported:
- for goods unloaded on the territory of Romania
- for goods delivered at a later stage after arrival, to another taxable entity in Romania
- if the goods in question are returned to the member state from where they were originally shipped or transported;
- Supplier from Romania, for commercial operations that subscribe to call-off stock (consignment stock) arrangements in the situation where Romania is the member state from where goods were shipped or transported, both for goods shipped from Romania, and in the case when those goods are returned to Romania.
For transport of GHFR:
- Recipient listed on the import customs form, in the case of GHFR subject to import operations;
- Sender listed on the export customs form, in the case of GHFR subject to export operations
- Romania based beneficiary, in cases of intra-community purchase of GHFR;
- Romania based supplier, in cases of domestic transactions and intra-community delivery of GHFR;
- Deposit/warehouse, in the case of GHFR that are subject to intra-community transactions in transit, both for goods unloaded on Romanian territory for storage or for formation of a new shipment/transportation from one or more consignment of goods, as well as for goods loaded after storage or after formation of a new shipment from one or more consignments of goods on national territory.
- Economic operator, for GHFR held and transported between loading and unloading places, both located on national territory;
- Service provider from Romania, for commercial operations representing a non-transfer both for goods unloaded on the territory of Romania for the provision of services, and for resulting goods that are reshipped to the state of the commercial partner;
- Beneficiary in Romania, for commercial operations representing a non-transfer both for goods shipped from Romania for provision of services in a member state of the European Union, and for resulting goods reshipped to Romania;
- Customer from Romania, for commercial operations that subscribe to call-off stock (consignment stock) arrangements in the situation where Romania is the member state where goods were shipped or transported:
- for goods unloaded on the territory of Romania
- for goods delivered at a later stage after arrival, to another taxable entity in Romania
- if the goods in question are returned to the member state from where they were originally shipped or transported;
- Supplier from Romania, for commercial operations that subscribe to call-off stock (consignment stock) arrangements in the situation where Romania is the member state from where goods were shipped or transported, both for goods shipped from Romania, and in the case when those goods are returned to Romania.
Criteria for RO e-Transport reporting
The procedure for the use and operation of the RO e-Transport system for monitoring GHFR transports is regulated by Order 2545/2022. The Order has introduced value and weight thresholds below which it is not mandatory to report GHFR transports in RO e-Transport. The procedure is also being extended for international transport of goods (at the time of writing this material only a draft law).
The categories of road vehicles that are subject to monitoring in the RO e-Transport system are those:
- with a technically permissible maximum mass of at least 2.5 tons
- loaded with goods with total gross mass of more than 500 kg
- OR
- with a total value greater than RON 10,000, related to at least one consignment of goods that is the object of transport.
In conclusion:
- transports with vehicles that have a technically permissible maximum mass of less than 2.5 tons are not included in the scope of RO e-Transport, regardless of the value of goods or their weight;
- transports related to a consignment of goods that have a total gross weight of up to 500 kg or a total value of up to RON 10,000, do not fall within the scope of RO e-Transport.
When determining the total gross mass of goods that are object of a consignment of goods that is mandatory to declare in the RO e-Transport system, the net mass of transported goods and the mass of packaging necessary to trade and transport the goods are taken into consideration.
Deadlines
When is the transport of goods declared?
- within 3 calendar days prior to the date declared for the start of the transport, but before the presentation at the road border crossing point upon entering Romania or at the place of import, or when the vehicle is effectively in motion, depending on the case.
What is the validity of UIT code?
- 5 calendar days, respectively 15 calendar days in the case of intra-Community purchases of goods / intra-Community transit of goods / non-transfers / call-off stock (consignment stock) arrangements, starting from the date declared for the start of transport.
- The use by the road transport operator of the UIT code beyond its validity period is prohibited.
Change of data declared in RO e-Transport system after obtaining the UIT code
- During 3 calendar days, but no later than the period of actual movement of the vehicle on public roads, data declared in the RO e-Transport system may be changed while keeping the original UIT code.
- After the actual movement of the vehicle on public roads, the transport organizer will access the RO e-Transport system through its own SPV (Private Virtual Space) account to update information regarding identification of the road vehicle.
Rules to declare
In the case of a consignment of goods that is subject of an international transport that meets the declaration requirements, all transported goods will be declared, and the system will generate a single UIT code.
In the case of a transport initiated and completed on national territory for a consignment of goods that includes GHFR, which meets the declaration requirements, as well as other goods, all categories of transported goods will be declared in the RO e-Transport system and the system will generate a single UIT code.
For the transport of goods carried out in group, several UIT codes equal to the number of consignments of goods that meet the declaration requirements, which are subject to the respective transport, is held.
Determining total value of the goods that are subject to the declared transport
The following will be taken into consideration:
- value of transported goods does not include VAT;
- for commercial transactions settled in foreign currency, the conversion into RON will be made at NBR exchange rate valid on the date when the transport was declared in the RO e-Transport system;
- depending on the type of transaction declared in the RO e-Transport system, the value of transported goods will refer to the known value according to commercial, financial or accounting documents, as the case may be, at the time of declaration.
- in the case of import operations, the value of declared goods is the value mentioned on the external invoice.
Notification of involved parties
The system notifies the parties involved in the goods’ transport. The notification is made via SPV, to entities in Romania other than the declarant, and contains the following data: the declarant, carrier/transporter, beneficiary, date declared for the start of transport, registration number of the mean of transport and UIT code.
Goods not received or partially received
In the situation where goods were not received or partially received by the beneficiary/ consignee mentioned in the RO e-Transport system when the UIT code was generated, goods not having been received will return to loading warehouse or the sender’s nearest warehouse based on the original UIT code.
The subsequent return of goods that have been received represents a new consignment of goods for which a new UIT code is required, obtained by the party returning the goods.
In the above situation, for an international transport of goods, with a supplier from Romania, the subsequent return of goods, that were received, forms a new consignment of goods for which a new UIT code is required, obtained by the original supplier.
After receiving the returned goods where the obligation to declare rests with the supplier, or after failure to carry out receipt of goods where the obligation to declare rests with the beneficiary, the declarant will mention the return in the “Transport Confirmation” area of the RO e-Transport system, selecting the option, “Denied” or “Partially Confirmed,” followed by a notation of quantities returned in the “Confirmation Comment” data field.
Data related to the return will be mentioned in the RO e-Transport system during the validity period of the UIT code.
Transport with several means of transportation
Only the road transport will be declared in the RO e-Transport system.
The location of loading, and unloading, will be considered the place where the means of road transport will pick up or deliver, depending on the case, transported goods. The place of loading in the road transport vehicle will not be assimilated to the place of initial loading used in the definition of the consignment of goods.
Transports declared but not finalized in due time
In the exceptional situation where the transport declared in the RO e-Transport system is not completed within the validity period of the UIT code (5 or 15 days), the declarant will deny the transport in the RO e-Transport system and resume the operation to declare the transport and obtain a new UIT code.
Thus, after the actual movement of the vehicle on public roads, within the validity period of the UIT code, the declarant may select “Denied” in the “Transport Confirmation” area of the RO e-Transport system, mentioning the reason in the data field, “Confirmation Comment,” and a new UIT code will be obtained according to new information.
Van sales
The situation of van sales on national territory is regulated -> this means that the beneficiaries of transported goods are unknow when starting the transport.
The transport vehicle is considered as managed by the sales agent, the stock of goods is justified as the difference between quantities of goods declared in RO e-Transport and goods delivered to customers based on the supporting documents, and the undelivered goods are returned to the warehouse based on the UIT code originally obtained.
GHFR sold in Cash&Carry system
Transport of GHFR purchased from Cash&Carry stores, which represent products that the customer chooses from the shelf, pays for at cash registers and transports on his own behalf, do not need to be declared in RO e-Transport.
Confirmation of declared data subsequent to obtaining the UIT code
The RO e-Transport system allows the confirmation of previously declared transports. Filling the data in the “Confirmation of transport” section is done after the end of the transport and contains two data fields:
- “Purchase/Delivery Confirmation” with the possibility to select “Confirmed”, “Partially Confirmed” or “Denied”
- Data field “Confirmation Comment” where the user may specify the transport in question.
If, by the expiration date of the UIT code, the user will not exercise the option to confirm the transport, the RO e-Transport system will consider the respective transport as confirmed.
Obligations of transport operator
Monitoring transports in real time:
- If the vehicle is equipped with devices automatically transmitting location data, the road transport operator is obliged to ensure the proper functioning of these devices throughout the route.
- Prior to starting the transportation on route, it is mandatory to enter UIT codes and assign them to the devices automatically transmitting location data with which the vehicle is equipped in order to transmit them to ANAF servers. Subsequent to the end of the transport, the devices should no longer have any UIT codes assigned.
- If the vehicle is not equipped with devices automatically transmitting location data, the road transport operator is obliged to equip the vehicles with terminal devices that use satellite positioning and data transmission technologies (such as mobile phones) on which the IT modules made available by the authorities were installed.
- The road transport operator is obliged to make available to its driver the UIT code received from the users of the RO e-Transport system, in a clear form of presentation.
Method to declare transports of goods in the RO e-Transport system
In order to declare transports of goods in the RO e-Transport system, access to SPV is required. The actual declaration may be made:
1. Through an application where the user manages its obligations related to RO e-Transport and which may be connected with SPV using a series of microservices exposed as an API (Application Programming Interface). The user’s application should be adapted to technical requirements of RO e-Transport.
2. Use of the web application provided for free by the Ministry of Finance through SPV.
Technical documentation for microservices and IT application is available at https://mfinante.gov.ro/ro/web/etransport
The free version of the web application is only available for certain occasional transports and/or certain transport with a short list of goods. The time required to introduce the information on the web application, as well as the risk of interruption due to technical issues related to SPV connection, do not recommend using this solution, except on occasional situations.
Contraventions and sanctions
A fine between RON 10,000 – 50,000 (for individuals) / RON 20,000 – 100,000 (for legal entities) and confiscation of undeclared goods is applied for:
- Not declaring goods in the RO e-Transport system
- Road transport operator uses UIT code beyond its validity period
- Unloading on Romanian territory goods that are subject of intra-community transactions in transit, except for those that are subject to storage or formation of a new shipment from one or more consignments of goods.
- Declaring in the RO e-Transport system different quantities than those that are the object of the transport of goods.
- Transport organizer or transport operator, during the validity period of UIT code, fails to update information on the identification of the road transport vehicle whenever it changes, before resuming movement.
Complementary sanction of confiscation does not apply if the findings result from verifications made subsequent to the end of the road transport of goods, when they were recorded in supporting documents that are the basis of accounting records, as well as in the accounting of the users, depending on the case, during the period to which the respective operations refer to.
A fine between RON 10,000 – 50,000 (for individuals) / RON 20,000 – 100,000 (for legal entities) applies for:
- Failure to provide the road transport operator with UIT code related to transported goods and failure to enter UIT code on the transport documents.
- Change of data registered in the RO e-Transport system related to the transport of goods after presentation at the road border crossing point upon entry into Romania or at the place of import, after the vehicle has actually been put into motion, depending on the case.
- Not declaring in the RO e-Transport system of transport data for all transported goods
- Failure to comply with the obligations of the road transport operator
- to ensure the transfer of current positioning data of the transport vehicle throughout the entire duration of the transport of goods that are subject to monitoring via the RO e-Transport system.
- to equip transport vehicles with terminal devices that use satellite positioning and data transmission technologies, if the vehicle does not already have automatic devices.
- to make available the UIT code to the driver.
A fine between RON 5,000 and 10,000 applies for:
- Failure to present documents accompanying the transport of goods with high fiscal risk, upon request of competent authorities within ANAF / Romanian Customs Authority, respectively upon request of officers and police agents within the Romanian Police.
- Non-compliance with the obligation of the driver to turn on the positioning device prior to starting the transport on national territory, respectively to stop the positioning device subsequent to exiting national territory.
Additional information and technical documentation
Technical documentation and other additional information are available in the section dedicated to the RO e-Transport system on the website of the Ministry of Finance:
https://mfinante.gov.ro/ro/web/etransport
Legal basis
18.12.2021 – GEO 130/2021 regarding some fiscal-budgetary measures, the extension of some deadlines, as well as for the modification and completion of some normative acts
- The concept of RO e-Transport is introduced
11.04.2022 – GEO 41/2022 for the establishment of the National System for monitoring the road transport of goods with high fiscal risk RO e-Transport and repealing art. XXVIII of the GEO 130/2021 regarding some fiscal-budgetary measures, the extension of some deadlines, as well as for the modification and completion of some normative acts
- Repeals the summary provisions ref e-Transport from GEO 130/2021 and redefines the National System regarding the monitoring of road transport of goods with high fiscal risk, called the RO e-Transport System.
29.04.2022 – Order 802/2022 regarding the establishment of goods with high fiscal risk transported by road that are subject to monitoring through the RO e-Transport System
- The order defines the goods with high fiscal risk that are subject to monitoring through RO e-Transport
21.12.2022 – Order 2545/2022 for the approval of the Procedure for the use and operation of the national system regarding the monitoring of the transport of goods with high fiscal risk RO e-Transport
- Approve the procedure for the use and operation of the national system for monitoring the transport of goods with high fiscal risk RO e-Transport
15.12.2023 – GEO 115/2023 regarding some fiscal-budgetary measures in the field of public spending, for fiscal consolidation, combating fiscal evasion, for amending and supplementing some normative acts, as well as for extending some deadlines
- It extends the RO e-Transport system to international transport for any kind of good
30.04.2024 – GEO 43/2024 for the amendment and completion of some normative acts
- completes GEO 41/2022 for international transports
27.06.2024 – Order 1268/1337/2024 for the approval of the Procedure for the use and operation of the national system regarding the monitoring of the transport of goods RO e-Transport
- Approves a new procedure for the use and operation of the national system for monitoring the transport of goods (both for goods with high fiscal risk and for goods transported internationally) in RO e-Transport and repeals Order 2545/2022 that regulated the previous procedure.
Article written by Valentin Alangiu, Accounting & Tax Partner – Nowium Tax&Finance
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