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New regulations on RO e-Transport

Government Emergency Ordinance (OUG ) no.132/2022 on the modification and completion of some normative acts was published in the Official Gazette no.957 of 30 September 2022.

The Executive has adopted an EMERGENCY ORDINANCE amending and supplementing EMERGENCY ORDINANCE No.41/2022 on the establishment of the National System for monitoring the road transport of goods with high fiscal risk RO e-Transport and repealing Article XXVIII of EMERGENCY ORDINANCE No.130. /2021 on some fiscal-budgetary measures, extension of some deadlines, as well as for the modification and completion of some normative acts, Law 207/2022 for the regulation of some measures on the general framework applicable to the establishment and functioning of development banks in Romania, Law 96/2000 on the organisation and functioning of the Export-Import Bank of Romania EXIMBANK- S.A. and EMERGENCY ORDINANCE no. 64/2007 on public debt. The normative act brings changes in the National System for monitoring road transport of goods with high fiscal risk RO e-Transport, in the functioning of the Development Bank of Romania and in the organization and functioning of EXIMBANK.

              In short, the amendments to the Government Emergency Ordinance 41/2022, which regulates the RO e-Transport System, are aimed at:

 regulating the obligation to publish on the website the information on the protocols concluded by the National Agency for Tax Administration with the institutions/authorities to which the EMERGENCY ORDINANCE No 41/2022 entrusts them with duties and responsibilities;

  • the declaration obligation for new users, in relation to the type of operations that may occur in practice;
  • the obligation for the transport organiser or the transport operator to update, during the validity period of the UIT code, the information on the identification of the road transport vehicle whenever it changes, before it is put back into service;
  • the establishment of a mechanism for declaring or updating data, as appropriate, in the event that the RO e-Transport System is not operational;
  • publication on the websites of the National Tax Administration and the Ministry of Finance of the periods when the system is not operational;
  • extension of the validity period of the UIT code from 5 calendar days to 10 calendar days in the case of intra-Community purchases of goods, as well as in the case of commercial operations representing a non-transfer and transport of goods representing stocks at the customer’s disposal;
  • sanctioning non-compliance with the obligation to declare and/or update data after the RO e-Transport system is back in operation;
  • extension of the powers to establish offences and apply sanctions to staff of the structures subordinated to the Ministry of the Interior;
  • the contraventions and sanctions will be applicable from 1 January 2023.

 

According to the EMERGENCY ORDINANCE 132/2022, the following terms/phrases are amended:

 transport of goods with high fiscal risk – road transport at national level on public roads of goods established as being in the category of those with high fiscal risk by order of the president of the National Agency for Fiscal Administration, regardless of the way of organization of the transport;

  • transport organiser – the economic operator who places the transport order directly with the road transport operator or the economic operator who takes over the order from the consignor and forwards it to the road transport operator, as well as the economic operator or the natural person who transports the goods on his own behalf;
  • consignment of goods – the generic name given to an indivisible set of goods which has the same place of loading and unloading, a single user among those referred to in Article 8 paragraph (1) and a single final consignee and is carried by a means of transport which can be changed during the journey from the place of loading to the place of unloading;
  • place of loading – the initial place where the goods are loaded onto the transport vehicle;
  • place of unloading – the place where the goods are unloaded from the transport vehicle at the recipients or consignees.
  • declared date for commencement of transport – date on which the loaded transport vehicle is to enter the territory of Romania via a road border crossing point or from the place of import or the date on which the loaded transport vehicle is to be set in motion from the national territory;
  • UIT code – the unique code generated by the RO eTransport System, which identifies the data related to a consignment of goods;
  • identification by UIT code – the holding and presentation of the UIT code during transport by the road transport operator, in physical or electronic format, together with the document accompanying the transport of goods with high fiscal risk.

          According to EMERGENCY ORDINANCE 132/2022, points (d), (f), (g), and (h) are amended and points (i) and (j) are inserted from the notion of “transport within the national territory of goods with high fiscal risk” (point 9), namely:

  1. the transport of goods resulting from intra-Community acquisitions from the road border crossing point on entry into Romania to the place of unloading located on national territory;
  2. the transport of goods subject to intra-Community deliveries from the place of loading situated on national territory to the road border crossing point on exit from Romania;
  3. the transport of imported goods from the place of import to the place of unloading located on national territory;
  4. transport of the goods to be exported from the place of loading on the national territory to the customs office of export on the national territory or to the road border crossing point, as appropriate;;
  5. transport of goods belonging to different economic operators between two locations on national territory from the place of loading to the place of unloading;
  1. the carriage of goods representing the transfer between the management of an economic operator between the place of loading and the place of unloading, located on national territory;
  2. the 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;
  3. the transport of goods subject to intra-Community transactions in transit through Romania, from the place of loading on the national territory, after storage or the formation of a new transport, to the road border crossing point at the exit from Romania;
  4. the transport within the national territory of returned goods which have not been taken back between different economic operators or between an economic operator and a natural person;
  5. transport on the national territory of goods in the framework of commercial operations representing a non-transfer and transport of goods representing stocks at the customer’s disposal according to article 270 paragraph (12) letter
  6. and article 2701 of Law no. 227/2015 on the Fiscal Code, as amended and supplemented;

 

According to Article 4 updated with EMERGENCY ORDINANCE 132/2022, the RO e-Transport system includes:

 

a) IT modules for the management of the transport of goods, which record data on the consignor and beneficiary, 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 UIT code generated;

b) elements for interconnection with other monitoring systems owned and/or used by public institutions or authorities, directly or through subordinate or coordinated structures or entities: cameras, instruments or devices for determining the quantities of goods transported, and any other specific road traffic monitoring devices;

c) software components for integrated data analysis.

 

Please note that information on the conclusion of protocols between public authorities or institutions and the National Tax Administration Agency will be published on the website of the respective institutions or authorities and on the website of the National Tax Administration Agency.”

According to Article 8 of EMERGENCY ORDINANCE 41 (updated with EMERGENCY ORDINANCE 132/2022), the obligation to declare in the RO e-Transport System the data provided for in Article 4 paragraph (1) letter a) – data relating to the consignor and beneficiary, the name, characteristics, quantities and value of the goods transported, the places of loading and unloading, details of the means of transport used, as well as the UIT code  generated – relating to the transport of goods with high fiscal risk is incumbent on the following users:

  1. the consignee entered on the customs import declaration or the consignor entered on the customs export declaration, in the case of high-risk goods subject to import or export operations, as appropriate;
  2. the beneficiary in Romania, in the case of intra-Community acquisitions of goods with high fiscal risk;
  3. to 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;
  4. to the warehousekeeper, in the case of goods with high fiscal risk which are the subject of 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.
  5. the economic operator, for goods with a high fiscal risk held and transported between the place of loading and the place of unloading, located on national territory;
  6. to the service provider in Romania in the case of commercial operations representing a non-transfer both for goods unloaded on Romanian territory for the provision of services and for the resulting goods re-dispatched to the State of the trading partner;
  7. the beneficiary in Romania in the case of commercial operations representing a non-transfer both for goods dispatched from Romania for the provision of services in a Member State of the European Union and for the resulting goods re-dispatched to Romania;
  8. to the customer in Romania in the case of commercial operations which subscribe to the stock system at the disposal of the customer in the situation where Romania is the Member State to which the goods were dispatched or transported, both for goods unloaded on the territory of Romania and for goods delivered at a later stage after arrival to another taxable person in Romania or in the case where those goods are returned to the Member State from which they were originally dispatched or transported;
  9. to the supplier in Romania in the case of commercial operations which subscribe to the stock at the customer’s disposal scheme where Romania is the Member State from which the goods were dispatched or transported, both for goods dispatched from Romania and where the goods are returned to Romania.

 

According to the EMERGENCY ORDINANCE 41, it is forbidden to modify the data registered in the RO e-Transport System regarding the goods transport after the presentation at the road border crossing point at the entry into Romania or at the place of import, respectively after the effective start up of the vehicle on public roads, as the case may be.

According to the EMERGENCY ORDINANCE 132/2022, by exception to the previous paragraph, the transport organizer or the transport operator, as the case may be, is obliged to update, during the validity period of the UIT code , the information on the identification of the road transport vehicle whenever it changes, before the vehicle is put back in motion.

In the event that, when the means of transport loaded with goods with a high fiscal risk is put in motion or during the transport operation, the RO e-Transport System is not functional, the obligation to declare as provided for in Article 8 paragraph (1), respectively to update as mentioned above, shall be suspended until the system is put back into operation.

For the situations referred to in the previous paragraph, the obligations referred to in Article 8 paragraph (1) and/or paragraph (11) shall be fulfilled until the end of the next working day on which the system is back in operation, including for completed shipments.

The periods of non-functioning of the RO eTransport System will be published on the websites of the National Tax Administration Agency and the Ministry of Finance.

The users referred to in Article 8 paragraph (1) are obliged to make available to the road transport operator the UIT code relating to the goods transported, directly or via the transport organiser, as appropriate, at the latest on presentation of the vehicle at the road border crossing point on entry into Romania or at the place of importation, respectively on actual putting into circulation of the vehicle, as appropriate.

The driver of the transport vehicle is obliged to present, at the request of the competent authorities  of the National Tax Administration Agency or of the Romanian Customs Authority, respectively at the request of police officers and agents of the Romanian Police, the documents accompanying the transport of goods with high fiscal risk.

For the implementation of the provisions of this Emergency Ordinance, as well as for the purpose of prevention, discovery, investigation, prosecution and combating of offences, the Ministry of Finance through the National Agency for Tax Administration ensures direct IT access of the Romanian Police to the RO e-Transport System. The technical aspects for providing direct access shall be established jointly between the National Agency for Tax Administration and the General Inspectorate of the Romanian Police, in accordance with Law no.363/2018 on the protection of individuals with regard to the processing of personal data by the competent authorities for the purpose of preventing, detecting, investigating, prosecuting and combating offences or the execution of sentences, educational and safety measures, as well as on the free movement of such data.”

According to the new provisions, the validity period of the UIT code  is 5 calendar days, respectively 15 calendar days in the case of intra-Community acquisitions of goods, as well as in the case of the commercial operations referred to in Article 2(9)(g) and (j), 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.

It is forbidden to modify the data registered in the RO e-Transport System concerning the goods transport after the presentation at the road border crossing point at the entry into Romania or at the place of import, respectively after the effective start of the vehicle on the public roads, as the case may be.

In the event that within a consignment of goods are transported both goods with high fiscal risk and other goods that are not part of the category of goods with high fiscal risk established in this respect by order of the President of the National Agency for Tax Administration, the users referred to in Article 8 paragraph (1) are obliged to declare in the RO e-Transport System the data related to the transport of all goods transported within a consignment of goods.

If the documents held by the users referred to in Article 8 paragraph (1) letter (d) do not show that the goods transported fall within one of the categories of goods referred to in paragraph 1, they are obliged to declare in the RO e-Transport System the transport data for all goods transported in a consignment.

 

Legal basis:

– EMERGENCY ORDINANCE 132/2022 regarding the modification and completion of some normative acts;

– EMERGENCY ORDINANCE 41/2022 for the establishment of the National System for the monitoring of road transport of goods with high fiscal risk RO e-Transport and for the repeal of article XXVIII of the Government’s Emergency Ordinance no. 130/2021 regarding some fiscal-budgetary measures, the extension of some deadlines, as well as for the modification and completion of some normative acts;

– www.anaf.ro.