The guide on the national e-Transport system was developed, specially created for the fight against fraud and tax evasion that can occur in the field of road transport of goods. What obligations will carriers have?
The guide on the national e-Transport system was developed
The Ministry of Finance and the National Fiscal Administration Agency (ANAF) have developed a guide for the national e-Transport system, designed specifically to counter the various forms of fraud and tax evasion that can occur in the road freight transport sector.
In order to inform all taxpayers who carry out domestic transport with a high level of fiscal risk, as well as international transport, this guide was created. It represents a crucial component in the digitization process of ANAF.
Its objective is to improve the administrative capacity to combat tax fraud. By means of reporting within the e-Transport system, transport operators are obliged to transmit in real time the positioning data of the vehicles during the entire route, thus contributing to the consolidation of the RO e-Transport system.
“It is a system created specifically to fight against the various forms of fraud and tax evasion that can occur in the field of road transport of goods, for those who choose to make unofficial deliveries or transfers, which lead to fiscal losses for the state and distortions in fair competition between companies.
Through RO e-Transport, the authorities can monitor in real time the movement of goods on national roads, identifying and investigating potential cases of irregularities or tax fraud.
Finally, the RO e-Transport system represents a vital component of the ecosystem of modernization and efficiency of the tax administration that we are implementing this year”, explained the Minister of Finance, Marcel Boloș, according to a press release issued by the Ministry of Finance.
How will the monitoring of the transport of goods be carried out?
In order to monitor the transport of goods, e-Transport will collect data from its own positioning systems if transport vehicles are equipped with such systems or through telecommunications terminals that use satellite positioning and data transmission technologies. These devices will be equipped with software provided free of charge by the National Financial Intelligence Center.
The road vehicles included in the monitoring of the RO e-Transport system are those with a maximum permissible technical mass of at least 2.5 tons, transporting goods with a high fiscal risk, having a total gross mass greater than 500 kg or a greater total value of 10,000 lei.
Who is responsible for reporting data?
At the national level, the responsibility for declaring the data related to the transport of goods with high fiscal risk is assigned to the supplier in Romania in the case of internal transactions or the economic operator who transports, loads and unloads goods with high fiscal risk on the territory of Romania.
The responsibility for the declaration of data on the international transport of goods lies with:
- the recipient listed in the import customs declaration or the sender listed in the export customs declaration, in the case of import or export operations, respectively;
- the beneficiary from Romania in the case of intra-community purchases of goods;
- the Romanian supplier in the case of intra-Community deliveries of goods;
- the warehouse for the goods that are the subject of intra-community transactions and are in transit, both for the goods unloaded on the territory of Romania with a view to storage or forming a new shipment from one or more consignments of goods, as well as for the goods loaded after storage or after the formation of a new transport on the national territory from one or more consignments of goods.
The road carrier must ensure the continuous transfer of the positioning data of the transport vehicle. They are part of the declaration, for the entire duration of the transport route of the goods included in the e-Transport monitoring. It is required to equip transport vehicles with telecommunication terminals that use satellite positioning and data transmission technologies. It must provide the driver with the UIT3 code through which the data corresponding to a specific batch of goods can be identified.
