The RO e-Transport system is the set of principles, rules and IT applications aimed at monitoring shipments of goods with high fiscal risk on the national territory, which allows the competent authorities to determine potential points of diversion from or in the supply chain, based on the UIT code.
The system is managed by the Ministry of Finance through the National Tax Administration Agency and the National Centre for Financial Information.
We recall that, according to the EMERGENCY ORDINANCE 41/2022/08.04.2022:
- UIT code – is the unique code generated by the RO e-Transport System, which identifies the goods related to each commercial relationship involving the transport of goods with high fiscal risk.
- identification by UIT code – the UIT code is held by the road transport operator throughout the transport, in physical or electronic format, together with the document accompanying the transport of the high tax risk goods.
Please note that the IT application for the management of high tax risk transports, part of the RO e-Transport National System, is available in the Virtual Private Space (SPV) IT system.
Joint ANAV/AVR Order no.1190/4625/2022 approves the Procedure for the use and operation of the national system for monitoring the transport of goods with high fiscal risk RO e-Transport and the categories of road vehicles used for the transport of goods with high fiscal risk.
According to the new normative act, the categories of road vehicles subject to monitoring in the RO e-Transport system are those with a maximum authorised mass of at least 3.5 tonnes, loaded with high tax risk goods with a total gross mass of more than 500 kg or a total value of more than 10,000 lei, related to at least one commercial relationship that is the subject of transport.
Procedure for using and operating the RO e-Transport system:
In order to use the RO e-Transport information system, economic operators must be registered in the Virtual Private Space (SPV), in their own name or through a legal representative.
The categories of transport operations of goods with high fiscal risk on the national territory are those provided for in article 2 point 9 of the URGENT ORDINANCE 41/2022 for the establishment of the National System for monitoring road transport of goods with high fiscal risk RO e-Transport:
- transport of goods from intra-Community acquisitions from the road border crossing point at the entry into Romania to the place of unloading located on the national territory;
- transport of goods subject to intra-Community deliveries from the place of loading located on national territory to the road border crossing point at the exit from Romania;
- the transport of imported goods from the place of import to the place of unloading on national territory;
- transport of goods subject to export from the place of loading located on national territory to the customs office of export located on national territory;
- transport of goods belonging to different economic operators between two locations on national territory from the place of loading to the place of unloading;
- the transport of goods belonging to the same economic operator between two locations on national territory from the place of loading to the place of unloading;
- transport of goods subject to intra-Community transactions in transit on the territory of Romania, from the road border crossing point at the entry into Romania to the place of unloading for storage or for the formation of a new transport on the national territory of one or more parts of goods;
- transport of goods subject to 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 of one or more parts of goods, to the road border crossing point at the exit from Romania.
Declararea transporturilor de bunuri cu risc fiscal ridicat in Sistemul RO e-Transport se made by the economic operators referred to in Article 8 paragraph (1) of EMERGENCY ORDINANCE 41/2022, on their own behalf or through a legal representative, a designated representative or an authorised representative:
- the consignee entered on the customs import declaration, or the consignor entered on the customs export declaration, in the case of high-tax-risk goods subject to import or export operations, as appropriate;
- the beneficiary in Romania, in the case of intra-Community acquisitions of goods with high fiscal risk;
- the supplier in Romania, in the case of domestic transactions or intra-Community supplies of goods with high tax risk, as the case may be;
- the warehouseman, in the case of high tax risk goods subject to intra-Community transactions in transit, both for goods unloaded on Romanian territory for storage or for the formation of a new consignment from one or more consignments of goods, and for goods loaded after storage or after the formation of a new consignment on national territory from one or more consignments of goods.
In order to declare consignments of goods with a high fiscal risk, the declarant may use electronic means of identification to access the SPV, for:
a) interconnecting the application available at the level of the issuer with the RO e-Transport System, using a series of microservices exposed in the form of an API (Application Programming Interface);
b) the use of the application provided free of charge by the Ministry of Finance.
The technical documentation for the microservices and the application mentioned above is available at http://etransport.mfinante.ro.
Following the transmission of data related to a transport of goods with high fiscal risk, the RO e-Transport system automatically assigns a unique identification number (UIT), used as a reference in the specific processes and operations of the system.
Data declared in the RO e-Transport System:
According to the procedure, the RO e-Transport System records data on the consignor, beneficiary or consignee, the name, characteristics, quantities and value of the goods transported, the places of loading and unloading, details of the means of transport used and the carrier, the date declared for the start of the transport and the ITU code generated.
In the case where both high tax risk goods and other goods are transported in a commercial relationship, all categories of goods transported will be declared in the RO e-Transport system, for which the system will generate a single UIT code.
The declaration of shipments of goods with high tax risk is done by sending an XML file.
After sending the XML file, the RO e-Transport system automatically performs the following operations:
- structure and syntax checks and validations;
- semantic checks.
If no errors are identified, the electronic signature of the Ministry of Finance is applied, which certifies the receipt of the declaration in the RO e-Transport System.
The original copy of the declaration is considered to be the XML file accompanied by the electronic signature of the Ministry of Finance, which is made available to the declarant in the form of a zip archive file.
Details on the transport of goods at high fiscal risk carried out by natural persons agricultural producers:
The transport of goods with high fiscal risk representing agricultural products, carried out by natural persons agricultural producers from the place of holding to the place of marketing, as defined in Article 11 paragraph (2) of Law no. 145/2014 for the establishment of some measures to regulate the market of products in the agricultural sector, with subsequent amendments and additions, are not subject to declaration in the RO e-Transport System.
We remember again the legislation relevant to the e-Transport system:
EMERGENCY ORDINANCE No 106 /2022 for supporting the granting of price reductions on gasoline and diesel and for amending Article 18 of Government Emergency Ordinance No. 41/2022 for the establishment of the National System for monitoring road transport of goods with high fiscal risk RO e-Transport and repealing Article XXVIII of Government Emergency Ordinance No. 130/2021 on some fiscal budgetary measures, extending certain deadlines, as well as for amending and supplementing some normative acts – published in the Official Gazette of Romania, Part I, No.657 of 30.06.2022;
ANAF Order 1190/2022 for the approval of the Procedure for the use and operation of the national system for monitoring the transport of goods with high fiscal risk RO e-Transport – published in the Official Gazette of Romania, Part I, no.656 of 30.06.2022;
Order no.802/2022 on the determination of goods at risk subject to monitoring by the RO e-Transport System – published in the Official Gazette of Romania, Part I, no.430 of 03.05.2022;
EMERGENCY ORDINANCE No.41/2022 on the establishment of the National System for monitoring road transport of goods with high fiscal risk RO e-Transport and repealing Article XXVIII of Government Emergency Ordinance No. 130/2021 on some fiscal-budgetary measures, extension of some deadlines, as well as for amending and supplementing some normative acts – published in the Official Gazette of Romania, Part I, No.356 of 11.04.2022.