It is forbidden in Romania! Fines of up to 100,000 lei are given for non-compliance with the provisions. ANAF will monitor in real time the movement of goods on national roads.
ANAF has published the RO e-Transport guide
The RO e-Transport system is a central piece in the digitization process carried out at the National Tax Administration Agency (ANAF). Launched as an integral part of a comprehensive strategy, this system plays an essential role in the modernization and optimization of tax processes in Romania.
The main mission of ANAF through the implementation of the RO e-Transport system is to reduce the VAT fiscal gap, by monitoring the flow of goods on national roads in real time. This approach allows the identification and investigation of potential cases of tax misconduct or fraud.
In contrast to reporting within the RO e-Invoice system, which is based on a European reporting standard, RO e-Transport is a locally developed solution. A key aspect of this system is the forward generation of unique transport codes (UITs). This functionality provides the ability to track each shipment individually, guaranteeing efficient and accurate monitoring of commercial activities related to road freight transport.
“The implementation of the system began on July 1, 2022, initially addressing shipments of goods considered to have a high fiscal risk. As of December 5, 2023, the scope of the system has been extended to include all categories of goods intended for international road transport.
Since there were several discussions between the business environment and the tax authorities regarding the clarification of reporting within the system, on April 26, ANAF and the Ministry of Finance published the Guide regarding the use of the national system for monitoring the road transport of goods RO e-Transport.” , said Mihaela Hampu, Senior Tax Manager, Mazars in Romania, according to a press release issued by Mazars.
To whom belong the obligations of the declaration of data regarding the transport of goods?
At the national level, the responsibility for declaring the data related to the transport of goods with an increased fiscal risk belongs to the supplier in Romania in the case of internal transactions, or the economic operator who carries out the transport, loading and unloading of goods with an increased fiscal risk on the territory of Romania.
“At the international level, the obligations of declaring the data regarding the transport of goods fall on: the recipient registered in the import customs declaration, respectively the sender registered in the export customs declaration, in the case of goods that are the subject of export operations.
In the case of intra-Community purchases of goods, this obligation rests with the beneficiary in Romania, and the supplier in Romania, in the case of intra-Community deliveries of goods. The depositary must obtain the UIT code, in the case of goods that are the subject of intra-Community transactions in transit,” said Daniel Damian, Tax Assistant Manager, Mazars in Romania.
What must legal entities do?
In the case of legal entities, the facts listed below are sanctioned with a fine between 20,000 and 100,000 lei, and the undeclared assets are confiscated:
- Non-compliance with the provisions regarding the obligation of users to declare in the RO e-Transport system the data related to the transport of goods, to be identified by the UIT code.
- Use of the UIT code by the road transport operator after the expiry date.
- The unloading of goods that are the subject of intra-Community transactions on the territory of Romania, except in cases of storage or formation of a new transport of these goods.
- Declaration in the RO e-Transport system of quantities different from those transported.
At Mazars, the tax team created a digital solution for companies in Romania, helping them to correctly and efficiently report information in the RO e-Transport system, in a simpler and more efficient way.
