The Romanian RO e-Transport system is an electronic monitoring framework established by the Ministry of Finance, operating through the National Tax Administration Agency (ANAF) and the Romanian Customs Authority. This system is designed to enhance the oversight of road transportation of goods within Romania, with a particular focus on items considered to be of high fiscal risk and all international goods transportation entering or leaving the country. The primary objective of RO e-Transport is to significantly reduce tax evasion, bridge the VAT gap, and effectively combat illicit trade activities.
At its core, the system requires the electronic submission of a RO e-Transport document in XML format to a centralized national platform before the commencement of transportation. This document serves as a pre-notification, providing essential details about the shipment. Key information required in the RO e-Transport document includes:
- Details of the sender and recipient of the goods.
- A comprehensive description of the characteristics and value of the goods being transported.
- Precise locations for loading and unloading, alongside information about the chosen mode of transport.
Upon successful reporting of the goods transportation, the RO e-Transport system generates a unique ITU code. This code acts as a singular identifier for the reported goods throughout their journey. It’s important to note that the ITU code can be requested up to three calendar days prior to the declared transportation start date and remains valid for five days from that date. This ITU code must be clearly displayed on the goods transportation documentation, ensuring easy verification and compliance.
Who is Required to Use the RO e-Transport System?
The RO e-Transport system was initially implemented on January 1, 2023, focusing on goods classified as high fiscal risk. Expanding its scope, from July 1st, 2024, the system’s mandate extends to encompass all international transportation of goods, regardless of merchandise type, provided specific criteria are met:
- Applicable to trailers with a maximum weight exceeding 2.5 tons.
- Relevant for goods shipments weighing over 500 KG or with a value surpassing 10,000 RON (approximately 2,000 EUR).
The responsibility for declaring goods within the RO e-Transport system falls upon specific legal entities, determined by the nature of thE Transportation:
- For import operations, the consignee listed in the import customs declaration is responsible. Conversely, for export operations, the consignor specified in the export customs declaration holds the obligation.
- In cases of goods acquired from within the EU, the Romanian consignee is responsible for the declaration.
- If goods are being supplied from Romania to an EU country, the Romanian supplier is the declaring party.
- Warehouse owners bear the responsibility for goods in transit within the EU that undergo transactions within Romania. This includes goods unloaded for storage or batch reconfiguration and goods loaded after storage or batching within Romanian territory.
RO e-Transport System: Focusing on High Fiscal Risk Goods
For the transportation of goods categorized as high tax risk, the RO e-Transport declaration must be completed and submitted no later than 3 days before the scheduled movement of the goods.
Currently, the system monitors high fiscal risk goods in a range of scenarios:
- Transportation between locations within Romania’s borders.
- Intra-community acquisitions (goods coming from other EU countries).
- Intra-community deliveries (goods going to other EU countries).
- Import operations (goods entering Romania from outside the EU).
- Export operations (goods leaving Romania to destinations outside the EU).
- Intra-community transit operations where goods pass through Romania.
The types of road vehicles subject to monitoring under the RO e-Transport system are those with a maximum authorized mass of 2.5 tons or more, carrying high fiscal risk goods with a total gross mass exceeding 500 kg or a total value exceeding 10,000 RON, linked to a commercial transaction involving transportation.
Categories of High Tax Risk Products Under RO e-Transport
The system identifies specific product categories as high fiscal risk, mandating their declaration under RO e-Transport. These categories are defined by specific CN codes and include:
- Vegetables, plants, roots and tubers, and food (CN codes 0701 to 0714).
- Fruits (CN codes 0801 to 0814).
- Alcoholic beverages (CN codes 2201 to 2208).
- Salt; sulfur; earths and stone; plastering materials, lime and cement (CN codes 2505 and 2517).
- Articles of apparel and clothing accessories, knitted or crocheted (NC codes 6101 to 6117), Articles of apparel and clothing accessories, not knitted or crocheted (NC codes 6201 to 6212, and 6214 to 6217).
- Footwear, gaiters and the like; parts of such articles (CN codes 6401 to 6405).
- Iron and steel (CN codes 7213 and 7214).
Expanding from July 1st, 2024, the RO e-Transport system will include additional categories requiring notification:
- Meat and edible meat offal (NC codes 0201 to 0210).
- Fish and crustaceans, molluscs and other aquatic invertebrates (NC codes 0302, 0304, and 0306).
- Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included (NC codes 0401 to 0407 and 0409).
- Tobacco, unmanufactured; tobacco refuse (NC code 2401).
- Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences (NC code 2403).
- Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes (NC codes: 2710 19 66, 2710 19 99, 2710 19 81, 2710 19 83, 2710 19 87, and 2707 99 99).
- Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals (NC codes: 3403 19 10 and 3403 19 80).
- Composite solvents and thinners for varnishes or similar products; paint or varnish removers (NC code 3814 00 90).
Alt Text: Flowchart illustrating the RO e-Transport system process in Romania, highlighting data submission, ITU code generation and goods monitoring for fiscal compliance.
Automating RO e-Transport Reporting for Efficiency
For businesses seeking to streamline compliance with the RO e-Transport system, automation offers a significant advantage. Solutions like EDICOM’s global compliance platform provide integration capabilities with existing ERP systems, enabling the automated creation and submission of XML documents to the ANAF. This platform facilitates a direct connection with the Romanian tax authority, ensuring seamless and automatic transmission of e-Transport documents. This automation significantly reduces manual effort, minimizes the potential for errors in data exchange, and accelerates response times.
Implementing an integrated system for electronic data interchange (EDI) to manage RO e-Transport reporting can be a strategic move. Beyond compliance, it allows for the standardization of processes and enhanced control over the exchange of commercial and logistical documents with business partners and suppliers. EDI systems ensure a secure and efficient communication flow across the logistics industry, benefiting both private companies and interactions between public and private entities. By embracing automation, businesses can navigate the complexities of RO e-Transport while optimizing their operational efficiency and data accuracy.
Alt Text: Diagram showing automated data flow for e-Transport reporting, connecting ERP systems to the Romanian tax authority (ANAF) via a global compliance platform for streamlined logistics.
