On June 27th, a new Joint Order from ANAF and AVR, on the Romanian e-transport system, was published. The new Order clarifies previously unregulated aspects of the broader mandate, applicable to the international transport of goods, as well some features of the domestic high fiscal risk mandate.
Key amendments resulting from the new Order are:
- Thresholds for international transport of goods
The thresholds previously foreseen for the domestic transport of high fiscal risk goods are now also applicable to the international transport of goods. As such, taxpayers must only comply with the e-transport mandate if transport vehicle capacity is at least 2.5 tons, loaded with goods with a total gross mass of at least 500 kg or a total value of more than 10,000 Lei (appx. €2,000). - Goods not received or goods returned
The goods not received shall be returned to the shipper’s nearest warehouse or loading deposit, using the original UIT code. The return of received goods, in a scenario of international transport, to a supplier located in Romania, requires the generation of a new UIT code. - Confirmation of transport
After the transport is completed, it is possible for the declarant to “confirm” the transport in the RO e-transport system. If the user does not confirm the completion of the transport by the end-date of the UIT code validity, the transport will be considered as confirmed. - Notification of involved parties
Concerning the domestic transport of high fiscal risk goods, the RO e-transport system makes available the declared data to the party involved in the transport.