We would like to bring to your attention the recent updates related to the RO e-Transport system:
1) It was clarified that E-transport is mandatory only for vehicles >=2,5 tons, carrying goods > 500 kg or > RON 10,000.
500 kg = net weight + packaging.
10.000 RON = value in EUR (as per the invoice/expedition note) * NBR FX rate valid on the date when you declare the transport in E-transport.
2) it was released the The procedure for the use and operation of the RO e-Transport (Procedura de utilizare şi funcţionare a sistemului naţional privind monitorizarea transporturilor de bunuri RO e-Transport, din 17.06.2024).
a) The procedure addresses various scenarios such as:
– the transport is not completed within the validity period of the UIT;
– the beneficiary does not accept all the goods;
– non-transfer of goods (i.e., goods delivered or received for repair);
– return of goods etc.
b) XXX SRL is allowed to modify the data in the e-Transport system within the time frame of the 3 days*, but only if the vehicle was not put in motion. Once the vehicle is in motion, the transport operator is the one liable to access E-transport via SPV and update the information in respect of the vehicle identification.
* Transportation of goods must be declared in the RO e-Transport system within a maximum of 3 days before the vehicle arrives at the border crossing point upon entering Romania, or at the place of import, respectively when the vehicle is actually put in motion on the national territory, as the case may be, thus the ITU code to be available during the transport on the national territory.
c) the transport operators are required to ensure that the current positioning data related to the vehicle is submitted to ANAF, throughout the entire route as declared in E-transport à the location of the vehicle should be accessible for ANAF in real-time.
According to articles 8 and 9 of the Procedure and the regulations specified by OUG 41/2022, we present below the alternatives in order to comply with the above. Note that the legislation describes them in a very technical manner, but considering that the sanctions will come into effect on 1 September, we are expecting additional guidance from ANAF:
(i) to equip the vehicles with devices that automatically transmit positioning data to ANAF. The UIT should be filled and linked to the aforementioned devices in order to submit the positioning data to ANAF servers, prior to commencing the transport.(ii) to equip the vehicle with telecommunication terminal devices (mobile phones) using positioning technologies and satellite data transmission. The phone should have available the app released by ANAF (on 15.07.2024) –> you can download it from Google Play (Magazin Play). It is called E-transport (blue icon with a white car and letter “e”). The driver is required to:
– switch on the positioning device and fill the UIT via the app before entering RO;
– switch off the positioning device after delivering the goods at the destination mentioned in E-transport, or after leaving RO.
As a summary, based on the press release of ANAF, our understanding is that:
(i) the vehicle can be fitted with a GPS in order to provide positioning data to ANAF. The technical specifications for integrating the GPS with ANAF are detailed here.
(ii) the vehicle can be fitted with a mobile phone with internet available and providing access to its location. The Company should install the mobile app E-transport and the driver to fill the required information (at this moment, it appears to be the easier option).
Last but not least, we would like to remind you of the fines applicable as of 1 July:
1) RON 20,000 to RON 100,000 & seizing of goods:
– failure to comply with the obligation of obtaining the UIT code;
– expired UIT;
– unload goods subject to intra-community transactions in transit, on Romanian territory;
– reporting different quantities than the actual ones in RO e-Transport.
2) RON 20.000 to 100.000:
– not providing the UIT to the transport Company before crossing the RO border;
– failure of the transport operator to update the information entered in RO e-Transport whenever a shipment of goods is carried using multiple means of transport.
Specifically, before starting transport with a different vehicle, the transport operator should access the E-transport and update the vehicle identification data. When the E-transport system is not operational, the obligation should be met by the end of the following business day once it becomes functional.
– failure of the transport operator in providing the UIT to the driver (the sanction will be effective starting from 1 September);
– failure of the transport operator to submit to ANAF the current positioning data related to the vehicle/location of the vehicle, throughout the entire route as declared in E-transport (the sanction will be effective starting from 1 September);
– it is forbidden to modify the data entered into the RO e-Transport once the vehicle has arrived at the border crossing point upon entering Romania (for acquisitions), respectively after it has been put in motion on public roads (for deliveries). Unless the above exception;
– if the E-transport is not operational, the liable companies are required to fill in the system by the end of the following business day once it becomes functional;
3) RON 5,000 to RON 10,000 (the sanction will be effective starting from 1 September):
– failure of the driver to switch on the positioning device before starting a transport on the national territory, respectively to switch it off once the delivery at the destination place is completed or after leaving the national territory;
– failure of the driver to present upon the request of the competent authorities the documents accompanying the transport of goods along with the UIT code.
Accountant Cristina Băluță, Tax Consultant
