Update: 29 February 2024 by Inês Carvalho
Since January 2023, Romania‘s mandatory e-transport system has monitored the transport of certain goods in the national territory. The e-transport system operates in parallel with Romania’s e-invoicing system.
This blog answers frequently asked questions about Romania’s e-transport system including what and who is in scope, document format and fines for non-compliance.
What transportation is in scope?
From January 2023, the Romanian e-transport system monitors the transport of high fiscal risk goods on the national territory.
Transportation in scope includes:
- Intra-community acquisitions
- Intra-community deliveries
- Imports and exports
- Domestic transportation between different economic operators
- Domestic transportation between two locations belonging to the same economic operator
- Transport of goods subject to intra-community transactions in transit through Romania
In addition to the transportation type, the categories of road vehicles in scope are as follows:
- Road vehicles with a maximum authorised mass (MAM) of at least 3.5 tons, and
- Loaded with high fiscal risk goods with a total gross mass of a minimum of 500 kg or a total value of more than 10,000 Leu (appx. €2,000)
Transportation of high fiscal risk goods that don’t fall within this scope do not need to be declared in Romania’s e-transport system.
The carriage of goods intended for diplomatic missions, consular posts, international organisations, the armed forces of foreign NATO Member States or as a result of the execution of contracts, are not in the scope of the RO e-Transport system.
From December 15th, 2023, the scope of the e-transport mandate was expanded to include the international transport of all goods. Whilst the change was effective immediately, there is a grace period in place until 1 July 2024, after which, penalties will be imposed.
What are the high fiscal risk products that must be declared in Romania’s e-transport system?
Romania’s National Agency for Fiscal Administration (ANAF) established a list of high fiscal risk products using the same criteria as the e-invoicing system (E-Factura), with a few differences.
The product categories of high fiscal risk products for the e-transport system are:
- Vegetables, plants, roots and tubers, foodstuffs
- Edible fruits; peel of citrus fruits or melons
- Beverages, spirits, and vinegar
- Salt; sulfur; earths and stones; plaster, lime, and cement
- Knitted or crocheted garments and clothing accessories
- Clothing and clothing accessories, other than knitted or crocheted
- Footwear, gaiters
- Cast iron, iron, and steel
If the transportation includes both goods with high fiscal risk and goods outside the high fiscal risk category, transportation must be declared in the Romanian e-transport system.
How does the Romanian e-transport system work?
Romania’s e-transport system is operational through the Virtual Private Space (SPV), the tax authority portal used for tax purposes, including the Romanian e-invoicing system. The e-transport system can be used through an API or a free application provided by the Ministry of Finance.
- Taxpayers declare transportation by transmitting an XML file in the e-transport system a maximum of three calendar days before the start of the transport, in advance of the movement of goods from one location to another.
- Following the transmission of the file, the system performs checks (structure, syntax, and semantics), and the Ministry of Finance applies its signature confirming receipt of the declaration.
- The system generates a unique code (ITU code) if the XML file complies with the requirements. This code must accompany the goods in physical or electronic format with the transport document to enable the competent authorities to verify the declaration and the goods while enroute.
- The ITU code is valid for five calendar days, or 15 calendar days in the case of intra-community acquisitions, starting with the date declared when the transport begins. It’s prohibited to use the ITU code once it has expired.
Who is required to report to the e-transport platform in Romania?
The entities required to report transport data in the e-transport platform are as follows:
- the importer mentioned in the customs import declaration;
- the exporter mentioned in the customs export declaration;
- the recipient in Romania, in case of intra-community acquisitions of goods;
- the supplier in Romania, in case of domestic transactions (high fiscal risk products only) or intra-community supplies of goods;
- the depositary, in the case of goods subject to intra-community transactions in transit, both for goods unloaded in Romania for storage or to create 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 the national territory from one or more consignments of goods.
What information needs to be sent to the RO e-transport system?
The declarant must submit an XML format file following the official schema including the following:
- Data relating to the consignor and the beneficiary
- The name, characteristics, quantities, and value of the goods transported
- Places of loading and unloading
- Details of the means of transport and the carrier
What are the fines for non-compliance with the e-transport system in Romania?
Noncompliance with the e-transport system rules will result in a fine reaching RON 50,000 (approx. €10,000) for individuals and RON 100,000 (approx. €20,000) for legal persons. In addition, the value of undeclared goods will be confiscated.
Concerning the international transport of goods, other than goods falling under the ‘high fiscal risk’ category, fines will only apply from July 2024, after the established grace period ends.
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