List of high tax risk goods – RO e-Invoice vs RO e-Transport

crt. No.

Goods listed in the Combined Nomenclature

1

Vegetables, plants, roots and tubers, food falling within NC  codes 0701 to 0714 inclusive

2

Edible fruit and nuts; peel of citrus fruit or melons falling within NC  codes 0801 to 0814 inclusive

3

Beverages, spirits and vinegar** falling within NC  codes 2201 to 2208 inclusive

4

Salt; sulphur; earths and stone; plastering materials, lime and cement falling within NC  codes 2505 and 2517

5

Garments and clothing accessories, knitted or crocheted, falling within NC  codes 6101 to 6117 inclusive

6

Garments and clothing accessories, other than knitted or crocheted, falling within NC  codes 6201 to 6212 inclusive and NC  codes 6214 to 6217 inclusive

7

Footwear, gaiters and the like; parts of such articles falling within NC  codes 6401 to 6405 inclusive

8

Iron and steel falling within NC  codes 7213 and 7214

crt. No.

Product

Justification for the high tax risk category

1

Vegetables, fruits, root and tuber vegetables, other edible plants:

The institutional experience has revealed a low degree of taxation of revenues, in most of the cases processed at the level of tax control authorities , the revenues realized not being recorded in the financial-accounting records of taxpayers involved in the entire transaction circuit.

– NC  code from 0701 to 0714 inclusive Edible vegetables and certain roots and tubers

The nature of the products, i.e. their perishable nature and their final destination, the high demand, the specific ways of marketing to the final consumer, including from the point of view of the significant use of cash as a means of payment in agri-food markets, makes it difficult to trace the products and encourages tax evasion.

– NC  code from 0801 to 0814 inclusive Edible fruit and nuts; peel of citrus fruit or melons

2

Alcoholic beverages

It is unequivocally recognised as an area in which the high level of taxation, compared to other products intended for human consumption whose final price does not include excise duties, influences the decision of some taxpayers in bad faith to engage in tax evasion with these specific products.

– NC  code from 2203 to 2208 including beverages, spirits

The low level of taxation is also constantly noted by representative associations working in this field.

3

New constructions

The volume of transactions and their dynamics, the tax regime which includes certain specificities and the variety of ways in which the finished product is subsequently used at company level require an operational monitoring of transactions in order to prevent tax evasion by early identification of cases of tax non-compliance and application of the appropriate tax treatment.

New constructions are those mentioned in Article 292 para. (2) letter f) of Law no. 227/2015 on the Tax Code, as amended and supplemented.

4

Mineral products (natural mineral water, sand and gravel)

Mineral products revealed a fiscal risk associated with both extraction and subsequent marketing.

– NC  code from 2201 to 2202 including waters, including natural or artificial mineral waters and aerated waters, not containing sugar or other sweetening matter nor flavoured

Natural mineral water being a consumer product is in principle subject to the same fiscal risks associated with the products mentioned in point 1.

– NC  code 2505 – Natural sands of all kinds, whether or not coloured

The increased demand for mineral aggregates generated by the construction sector, the difficulty of monitoring the entire production and of reconstituting the quantities of raw materials incorporated in the finished product make it difficult to trace products and encourage tax evasion.

– NC  code 2517 – Rolled gravel, crushed stone, crushed rocks, crushed rocks, stone generally used as aggregates for concrete, for road metalling or for railway or other ballast, gravel and flint, whether or not heat-treated; macadam of slag, dross, metallurgical slag or similar industrial waste, whether or not containing the materials specified in the first part of the heading; tarred macadam for roads; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated

5

Clothing and footwear

The case law at the level of tax control authorities  has revealed the existence of tendencies to use these products in tax evasion circuits. The modus operandi based on the relatively short marketing cycle and characterized by the interposition on the trading circuit of companies with inadequate fiscal behaviour that formally take over a large part of the tax burden, without making the payment of tax obligations, determines the need for an operational monitoring of the transactions carried out as a prerequisite for the prevention and early detection of illegal acts.

– NC  code 6401 – Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging, stitching or similar processes

– NC  code 6402 – Other footwear with outer soles and uppers of rubber or plastics

– NC  code 6403 – Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

– NC  code 6404 – Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

– NC  code 6405 – Other footwear

– NC  code 6101 – Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks, windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103

– NC  code 6102 – Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks, windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6104

– NC  code 6103 – Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted

– NC  code 6104 – Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted

– NC  code 6105 – Men’s or boys’ shirts, knitted or crocheted

– NC  code 6106 – Women’s or girls’ shirts, blouses, shirt-blouses and shirt-blouses, knitted or crocheted

– NC  code 6107 – Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted

– NC  code 6108 – Men’s or boys’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted,

New constructions are those mentioned in Article 292 para. (2) letter f) of Law no. 227/2015 on the Tax Code, as amended and supplemented.

Mineral products (natural mineral water, sand and gravel)

– NC  code from 2201 to 2202 including waters, including natural or artificial mineral waters and aerated waters, not containing sugar or other sweetening matter nor flavoured

– NC  code 6112 – Track suits, ski suits and swimwear, knitted or crocheted

– NC  code 6113 – Garments of knitted or crocheted fabrics of heading 5903, 5906 or 5907

– NC  code 6114 – Other garments, knitted or crocheted

– NC  code 6115 – Panty-hose and tights, stockings, understockings, socks, ankle-socks, sockettes and the like, including graduated compression stockings (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted

– NC  code 6116 – Gloves, mittens and mitts, knitted or crocheted

– NC  code 6117 – Other made-up clothing accessories, knitted or crocheted; parts of garments or of clothing accessories, knitted or crocheted

– NC  code 6201 – Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks, windcheaters, wind-jackets and similar articles, other than those of heading 6203

– NC  code 6202 – Women’s or girls’ overcoats, car coats, capes, cloaks, anoraks, windcheaters, wind-jackets and similar articles, other than those of heading 6204

– NC  code 6203 – Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)

– NC  code 6204 – Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)

– NC  code 6205 – Men’s or boys’ shirts and shirt-blouses with short sleeves

– NC  code 6206 – Women’s or girls’ blouses, shirts and shirt-blouses, with short sleeves

– NC  code 6207 – Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles

– NC  code 6208 – Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles

– NC  code 6209 – Babies’ garments and clothing accessories for babies

– NC  code 6210 – Garments made up of goods of heading 5602, 5603, 5903, 5906 or 5907

– NC  code 6211 – Track suits, ski suits, swimwear and swimwear; other articles of apparel

– NC  code 6212 – Brassières, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted

– NC  code 6214 – Shawls, scarves, mufflers, mantillas, veils and the like

– NC  code 6215 – Ties, bow ties and cravats

– NC  code 6216 – Gloves, mittens and mitts, single-fingered

– NC  code 6217 – Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212.