The National Agency For Fiscal Administration (ANAF) has issued a draft order on April 8, 2022 to clarify products that are considered high fiscal risk products as part of the new e-transport framework. The order establishes five high-risk product categories as follows:
- Vegetables, plants, roots and tubers, foodstuffs falling within CN codes 0701 to 0714 inclusive
- Edible fruits; peel of citrus fruits or melons falling within CN codes 0801 to 0814 inclusive
- Beverages, alcoholic beverages, and vinegar falling within CN codes 2201 to 2208, inclusive
- Salt; sulfur; earth, and stones; plaster, lime, and cement falling within CN codes 2505 and 2517
- Knitted or crocheted garments and clothing accessories falling within CN codes 6101 to 6117, inclusive
- Clothing and clothing accessories, other than knitted or crocheted, falling within CN codes 6201 to 6212 inclusive and CN codes 6214 to 6217 inclusive
- Footwear, gaiters, and the like; parts of these articles falling within CN codes 6401 to 6405 inclusive.
High fiscal risk products listed for the e-transport system are almost the same as the ones listed for e-invoicing. The only difference is the category of new constructions, which was listed in e-invoicing but not for e-transport.
If you would like to know more details about the Romanian E-Transport system, see our blog post available here.
