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Procedure for using and operating the RO e-transport system

ANAF Order no.2545 approving the Procedure for the use and operation of the national system for monitoring the transport of goods with high fiscal risk RO e-Transport was published in the Official Gazette with number 1264 on 29 December 2022.

We remind you that by OUG  41/2022, the national surveillance system for the transport of goods with fiscal risk, known as RO e-transport, was established.

The declaration must be made no later than 5 days before the start of the transport and the electronic system gives an UIT  number. Failure to present the UIT  number is punishable by both a fine and confiscation of undeclared goods.

In addition, we remind you that ANAF Order 802/2022 (published in the Official Gazette 430/03.05.2022) established the goods with high fiscal risk transported by road that are subject to monitoring by the RO e-Transport System.

GOODS with high fiscal risk transported by road which are subject to monitoring by the RO e-Transport System:

  1. Vegetables, plants, roots and tubers, food falling within CN codes 0701 to 0714

inclusive

  1. Edible fruit and nuts; peel of citrus fruit or melons falling within CN codes 0801

 to 0814 inclusive

  1. Beverages, spirits and vinegar** falling within CN codes 2201 to 2208 inclusive

  2. Salt; sulphur; earths and stone; plastering materials, lime and cement falling

within CN codes 2505 and 2517

  1. Garments and clothing accessories, knitted or crocheted, falling within CN

              codes 6101 to 6117 inclusive

  1. Garments and clothing accessories, other than knitted or crocheted, falling

              within CN codes 6201 to 6212 inclusive and CN codes 6214 to 6217 inclusive

  1. Footwear, gaiters and the like; parts of such articles falling within CN codes

              6401 to 6405 inclusive

  1. Iron and steel falling within CN codes 7213 and 7214

 

The current procedure, published by Order 2545/2022, establishes the framework for the use and operation of the national system for monitoring the transport of goods with high fiscal risk RO e-Transport.

According to the legal provisions, in order to use the RO e-Transport information system, economic operators must be registered in the Virtual Private Space (VPS), in their own name or through a legal representative, a designated representative or an authorized representative, in compliance with the OpANAF no.1090/2022 on the approval of the Procedure for communication by electronic means of remote transmission between the central tax authority  and natural persons, legal persons and other entities without legal personality.

 

 

Declaration of consignments of goods at high fiscal risk:

 

              The categories of transport operations of goods with high fiscal risk on the national territory are those provided for in articol  2 point 9 of the 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, namely:

a) transport of goods resulting 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;

b) the transport of goods subject to intra-Community deliveries from the place of loading sUIT ated on national territory to the road border crossing point on exit from Romania;

c) the transport of imported goods from the place of import to the place of unloading located on national territory;

d) the transport of goods subject to export from the place of loading located on the national territory to the customs office of export located on the national territory or to the road border crossing point, as the case may be;

e) the transport of goods belonging to different economic operators between two locations on national territory from the place of loading to the place of unloading;

f) the carriage of goods representing the transfer between the management of an economic operator between the place of loading and the place of unloading, sUIT ated on national territory;

g) 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;

h) 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;

i) transport on the national territory of returned goods, which have not been subject to acceptance, between different economic operators or between an economic operator and a natural person;

j) transport on the national territory of goods within the framework of commercial operations representing a non-transfer and transport of goods representing stocks at the disposal of the customer according to Article 270 paragraph (12) letter f) and Article 2701 of Law no. 227/2015 on the Fiscal Code, as amended and supplemented;

  • The declaration of goods shipments with high fiscal risk in the RO e-Transport System shall be made by the economic operators referred to in Article 8 paragraph (1) of OUG   41/2022, as amended and supplemented, in their own name or through a legal representative, a designated representative or an authorized representative.
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  • The declaration of goods shipments with high fiscal risk in the RO e-Transport System shall be made by the economic operators referred to in Article 8 paragraph (1) of the Government Emergency Ordinance no.41/2022, as amended and supplemented, in their own name or through a legal representative, a designated representative or an authorized representative, as follows:
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  • a) the consignee entered on the customs import declaration or the consignor entered on the customs export declaration, as the case may be, in the case of high-risk goods subject to import or export operations;
  • b) the beneficiary in Romania, in the case of intra-Community acquisitions of goods with high fiscal risk;
  • c) 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;
  • d) the warehouseman, in the case of goods with a high tax risk which are the subject of intra-Community transactions in transit, both for goods unloaded on the territory of Romania for storage or for the formation of a new consignment of one or more consignments of goods, and for goods loaded after storage or after the formation of a new consignment on the national territory of one or more consignments of goods.
  • e) 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;
  • f) 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;
  • g) 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;
  • h) the customer in Romania in the case of commercial operations which are subscribed to the stock system at the customer’s disposal when 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 when the goods in question are returned to the Member State from which they were originally dispatched or transported;
  • i) 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 those goods are returned to Romania.
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  • The technical documentation for microservices and the application made available free of charge by M.F. are available at https://mfinante.gov.ro/ro/web/etransport.
  • 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.
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  • Data declared in the RO e-Transport System:
  • In the RO e-Transport system, data are recorded 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 UIT  code generated.
  • The RO e-Transport system allows the user to select the taxpayer for which he declares the data of high tax risk transports according to the rights he holds.
  • If both high tax risk goods and other goods are transported within a consignment of goods, all categories of goods transported will be declared in the RO e-Transport system, for which the system will generate a single UIT  code.
  • For the transport of goods with high fiscal risk carried out in the groupage system, a number of UIT  codes equal to the number of consignments of goods with high fiscal risk that are the object of that transport shall be held.
  • When determining the total gross mass of the goods covered by a consignment of goods for which there is an obligation to declare in the RO e-Transport System, the packaging necessary for the marketing and transport of the goods is also taken into account.
  • The determination of the total value of goods with a high fiscal risk that are subject to transport declared in the RO e-Transport System will take into account:
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  • the value of the goods transported does not include VAT;

  • in the case of commercial transactions settled in foreign currency, the conversion into lei will be made at the exchange rate of the National Bank of Romania valid on the date of declaration of the transport in the RO e-Transport System;

  • depending on the type of transaction declared in the RO e-Transport System, the value of the goods transported shall refer to the known value according to the commercial, financial or accounting documents, as the case may be, at the time of declaration.

  • In the case of transport of goods with high fiscal risk that are subject to export, through a customs office of export located in another Member State of the European Union, the transport of goods with high fiscal risk is declared for the journey from the place of loading located on the national territory to the border crossing point at the exit from Romania.
  • If the goods with high fiscal risk have not been received or have been partially received by the beneficiary/consignee mentioned in the RO e-Transport System at the time of obtaining the UIT  code, the non-received goods will return to the consignor based on the initial UIT  code. The subsequent return of goods that have been received forms a new consignment of goods for which a new UIT  code needs to be obtained by the party returning the high tax risk goods.
  • If the high tax risk goods are transported nationally by means of transport belonging to more than one transport category: sea, rail, air, road, only the road transport component will be declared in the RO e-Transport System, in which case the place of loading or unloading will be considered as the place where the means of road transport will take over or hand over, as the case may be, the goods transported.
  • If, exceptionally, the transport declared in the RO e-Transport System is not completed within the validity period of the UIT  code provided for in Article 11 paragraph (2) of the Government Emergency Ordinance no. 41/2022 (5 calendar days, or 15 calendar days in the case of intra-Community acquisitions of goods), the declarant shall cancel the transport in the RO e-Transport System and resume the operation of declaring the transport and obtaining a new UIT  code. Thus, after the vehicle is actually put in motion on public roads, within the validity period of the UIT  code, the declarant can select in the “Transport Confirmation” area of the RO e-Transport application the “Reversed” option, mentioning the cause in the “Confirmation comment” data field, and a new UIT  code will be obtained for that transport according to the new data.
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  • Modification of data declared in the RO e-Transport system after obtaining the UIT  code:
  • During the period of 3 calendar days provided for in article 11 paragraph (1) of the Government Emergency Ordinance no. 41/2022, with subsequent amendments and additions, but no later than the actual start of the vehicle on public roads, the data declared in the RO e-Transport System may be modified with the preservation of the initial ceiling code.
  • After the vehicle has actually been put in motion on public roads, the transport organiser shall access the RO e-Transport computer application via his own account in the VMS in order to update the information on the identification of the road transport vehicle.
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  • Transmission of data in the RO e-Transport System:
  • 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.

  • After performing the above operations a response message is generated.
  • If no errors are identified, the electronic signature of the Ministry of Finance is applied, which certifies 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 as a zip archive file.
  • If errors are identified, the declaration is not considered to have been transmitted in the system, the declarant receiving an XML file containing the errors identified, accompanied by the electronic signature of the Ministry of Finance, in the form of a zip archive file.
  • After the automatic checks, the above mentioned files will be available in the system for download for a period of 60 days from the moment of generation, and then they will be electronically archived in accordance with the legal provisions in force and released upon request.
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  • Notification of the parties concerned:
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  • Through the RO e-Transport System, the following data are made available to the party involved in the transport on the national territory of goods with high fiscal risk, persons from Romania, other than the declarant: the declarant, the carrier, the beneficiary, the date declared for the beginning of the transport, the registration number of the means of transport and the UIT  code.
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  • Details on the carriage of high tax risk goods representing agricultural products:
  • The transport of goods with high fiscal risk representing agricultural products purchased from agricultural producers on the basis of the marketing booklet, as well as the transport of goods with high fiscal risk carried out by agricultural producers who are natural persons from the place of holding to the place of marketing, mentioned in article 11 paragraph (1) and (2) of Law no. 145/2014 for the establishment of some measures to regulate the market of products in the agricultural sector, as amended and supplemented, are not subject to declaration in the RO e-Transport System.
  • The transport of goods with a high fiscal risk representing agricultural plant products that meet the conditions laid down in Article 3(1) to (3) of Law No 108/2014 on the transport of agricultural plant products on public roads, as amended, are not subject to declaration in the RO e-Transport System.
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  • Legal basis:
  • – ANAF Order 802/2022 regarding the establishment of goods with high fiscal risk transported by road that are subject to monitoring through the RO e-Transport System;
  • – ANAF Order 2545/2022 for the approval of the Procedure for the use and operation of the national system regarding the monitoring of the transport of goods with high fiscal risk RO e-Transport;
  • – OUG   no. 41/2022 for the establishment of the National System regarding the monitoring of road transport of goods with high fiscal risk RO e-Transport and for the repeal of article XXVIII of the Government Emergency Ordinance no. 130/2021 regarding some fiscal-budgetary measures, the extension of some terms, as well as for the modification and completion of some normative acts.
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