Romania: RO e-Transport System for Freight Transportation
Starting on July 1st, 2024, the obligation to notify the RO e-Transport system and obtain UIT codes for all international transports of any goods will come into force, not only for products with high fiscal risk.
In parallel, monitoring of road transports with GPS tracking is established, both for national carriers of goods with fiscal risk and international carriers of goods in general.
The RO e-Transport system is the electronic system through which the Romanian Ministry of Finance controls the road transportation of goods with high fiscal risk and international road transportation of goods in the country.
The goal of implementing this system is to reduce tax evasion, reduce the VAT gap and prevent illegal trade.
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What is the RO e-Transport system in Romania?
RO e-Transport is an electronic system used to control the road transportation of goods with high fiscal risk and international road transportation of goods in Romania. The Ministry of Finance, through the National Tax Administration Agency and the Romanian Customs Authority, controls the transportation of goods in the national territory through the RO e-Transport system. The goal of implementing this system is to reduce tax evasion, narrow the VAT gap, and prevent illegal trade.
It consists of electronically notifying the national platform of the RO e-Transport document in XML format. The RO e-Transport electronic document must contain the following information:
- The sender and the recipient of the goods;
- The characteristics and value of the transported goods;
- The loading and unloading locations, and information on the mode of transportation.
The system will generate the ITU code once the transportation of goods has been reported. This code uniquely identifies the goods. The ITU code can be requested up to three calendar days before the identified transportation date starts and is valid for five days from that identified transportation date reported in the system. The ITU code must be clearly legible on the transportation of goods document.
Who is obligated to communicate the RO e-Transport document?
It came into force on January 1, 2023, for goods with high fiscal risk. Starting from July 1st, 2024, it will also apply to all international transports of any type of merchandise, provided they meet the following conditions:
- Trailers weighing more than 2.5 tons,
- Goods weighing more than 500 KG,
- Value of the goods exceeding 10,000 RON (about 2,000 EUR).
The legal entities responsible for declaring the goods in the RO e-Transport system are:
- The consignee listed in the customs declaration for importation, or the consignor listed in the customs declaration for exportation, when it comes to goods covered by import or export operations, as appropriate.
- The Romanian consignee when the transported goods are acquired in an EU country.
- The Romanian supplier if the transported goods are delivered to an EU country.
- The warehouse owner, in the case of transit goods that are the subject of a transaction within the EU, both for goods unloaded in Romanian territory for storage or for the creation of a new batch of one or more batches of goods, and for goods loaded after storage or after the creation of a new batch in Romanian territory of one or more batches of goods.
RO e-Transport system for goods with high fiscal risk
Transportation of high tax risk goods must be declared in the RO e-Transport system within a maximum of 3 days before the movement of the goods.
The system currently controls the transportation of goods with high fiscal risk in the following situations:
- Between two locations within Romania;
- In relation to intra-community acquisitions;
- In relation to intra-community deliveries;
- In relation to imports;
- In relation to exports;
- Related to intra-community transactions where goods are in transit in Romania.
The categories of road vehicles to be monitored in the RO e-Transport system are those with a maximum authorized mass of at least 2.5 tons, loaded with goods with high fiscal risk with a total gross mass of more than 500 kg or with a total value of more than 10,000 RON, related to at least one commercial transaction subject to transportation.
High Tax Risk Products Categories That Must Use the RO e-Transport System
- Vegetables, plants, roots and tubers, and food under CN codes 0701 to 0714 inclusive;
- Fruits, CN 0801 to 0814 inclusive;
- Alcoholic beverages, CN codes 2201 to 2208 inclusive
- Salt; sulfur; soils and stones; plaster, lime, and cement classified under CN codes 2505 and 2517;
- Clothing and accessories classified under NC codes 6101 to 6117 inclusive, NC codes 6201 to 6212 inclusive, and 6214 to 6217 inclusive.
- Footwear and similar articles classified under CN codes 6401 to 6405 inclusive;
- Iron and steel classified under CN codes 7213 and 7214.
Starting from July 1st, 2024, new categories are added that must be notified to the RO e-Transport system:
- Meat and edible offal (NC codes 0201 to 0210);
- Fish and crustaceans, molluscs, and other aquatic invertebrates (NC codes 0302, 0304, and 0306);
- Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included (NC codes 0401 to 0407 and 0409)
- Tobacco, unmanufactured; tobacco refuse (NC code 2401);
- Other manufactured tobacco and tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and juices (NC code 2403);
- Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes (NC codes: 2710 19 66, 2710 19 99, 2710 19 81, 2710 19 83, 2710 19 87, and 2707 99 99)
- Soaps, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations based on plaster (NC codes: 3403 19 10 and 3403 19 80)
- Miscellaneous chemical products (NC code 3814 00 90);
How to automate RO e-Transport reporting?
EDICOM's global compliance platform is ready to integrate with your ERP and automate XML creation and submission to the ANAF. The platform makes it possible to connect with the Romanian tax authority and send the e-Transport document automatically, reducing response times and errors in the exchange of information.
Take advantage of the compulsory nature of the transportation of goods to implement an integrated system for exchanging commercial and logistical documents with the rest of your partners and suppliers. The standardization of processes and control measures offered by EDI systems ensure a secure communication flow in the logistics industry between private companies and between public and private entities.
