Romania Introduces RO e-Transport System for the Transportation of High Tax Risk Goods
The Romanian Ministry of Finance has implemented the RO e-Transport electronic system for tracking the road transportation of high tax risk goods through Government Ordinance 41/2022. Although it was initially planned to become mandatory as of July 1, 2022, it has recently been postponed to January 1, 2023. The goal of implementing this system is to reduce tax evasion, reduce the VAT gap and prevent illegal trade.
This system will control the transportation of high tax risk goods in the following situations:
- Between two locations within Romania;
- Relating to intra-community purchases;
- Relating to intra-community deliveries;
- Relating to imports;
- Relating to exports;
- Relating to intra-community transactions where goods are in transit in Romania.
The road vehicle categories to be monitored in the RO e-Transport system are those with a maximum authorized mass of at least 3.5 tons, loaded with high tax risk goods with a total gross mass of more than 500 kg, or with a total value of more than 10,000 Lei, related to at least one commercial transaction that is the purpose of transportation.
High Tax Risk Products Categories That Must Use the RO e-Transport System
- Vegetables, plants, roots and tubers, and food under CN codes 0701 to 0714 inclusive;
- Fruits, CN 0801 to 0814 inclusive;
- Alcoholic beverages, CN codes 2201 to 2208 inclusive
- Salt; sulfur; soils and stones; plaster, lime, and cement classified under CN codes 2505 and 2517;
- Clothing and clothing accessories classified under CN codes 6101 to 6117 inclusive;
- Footwear and similar articles classified under CN codes 6401 to 6405 inclusive;
- Iron and steel classified under CN codes 7213 and 7214.
RO e-Transport Document Characteristics
The electronic RO e-Transport document is a structured XML file that must contain the following information to monitor the transportation of high tax risk goods:
- The sender and the recipient of the goods;
- The characteristics and value of the transported goods;
- The loading and unloading locations, and information on the mode of transportation.
Transportation of high tax risk goods must be declared in the RO e-Transport system within a maximum of 3 days before the movement of the goods.
The system will generate the ITU code once the transportation of goods has been reported. This code uniquely identifies the goods. The ITU code can be requested up to three calendar days before the identified transportation date starts and is valid for five days from that identified transportation date reported in the system. The ITU code must be clearly legible on the transportation of goods document.
Who is required to report this document?
The responsible legal entity that will be in charge of reporting the transportation of high tax risk goods through RO e-Transport will be:
- The consignee indicated on the import customs declaration;
- The exporter indicated on the export customs declaration;
- The consignee in Romania, in the case of intra-community purchases;
- The supplier in Romania, in the case of domestic transactions or intra-community deliveries.
How to automate RO e-Transport reporting?
EDICOM's global compliance platform is ready to integrate with your ERP and automate XML creation and submission to the ANAF. The platform makes it possible to connect with the Romanian tax authority and send the e-Transport document automatically, reducing response times and errors in the exchange of information.
Take advantage of the compulsory nature of the transportation of goods to implement an integrated system for exchanging commercial and logistical documents with the rest of your partners and suppliers. The standardization of processes and control measures offered by EDI systems ensure a secure communication flow in the logistics industry between private companies and between public and private entities.