Understanding the RO e-Transport System: Enhancing the E Transport Chain in Romania

The RO e-Transport system represents a significant advancement in the electronic control of road transportation within Romania, specifically targeting goods with high fiscal risk and international shipments. Implemented by the Ministry of Finance, through the National Tax Administration Agency and the Romanian Customs Authority, this system aims to enhance oversight over goods movement across the national territory. The primary objectives behind the RO e-Transport system are to combat tax evasion, reduce the VAT gap, and effectively prevent illegal trade activities. In essence, it’s a crucial component of strengthening the broader E Transport Chain in Romania by digitizing and securing the transportation process.

At its core, the RO e-Transport system functions by requiring electronic notification of transportation details through an XML-formatted RO e-Transport document to a central national platform. This electronic document must comprehensively outline key aspects of the shipment, including:

• Identification of both the sender and the recipient of the goods being transported.
• Detailed characteristics and declared value of the goods in transit.
• Precise locations for loading and unloading, alongside specific information regarding the chosen mode of transportation.

Upon successful reporting of transportation information, the system automatically generates a unique ITU code. This code serves as a distinct identifier for the reported goods. Businesses can request the ITU code up to three calendar days prior to the scheduled transportation start date. The code remains valid for five days from the identified transportation date initially declared within the system. Crucially, this ITU code must be clearly and legibly displayed on the transportation documents accompanying the goods.

Who is Required to Use the RO e-Transport System?

The RO e-Transport system was initially launched on January 1, 2023, focusing on goods categorized as high fiscal risk. Expanding its scope, as of July 1st, 2024, the system’s mandate extends to encompass all international transports of merchandise, irrespective of type, provided they meet specific criteria. These conditions are triggered when shipments involve:

• Trailers with a gross weight exceeding 2.5 tons.
• Goods shipments weighing more than 500 KG or having a total 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 goods involved in import or export operations, the legal obligation rests with the consignee listed in the import customs declaration or the consignor specified in the export declaration, respectively.
• In cases where transported goods are acquired from an EU member state, the Romanian consignee is legally responsible for reporting.
• Conversely, when a Romanian supplier delivers transported goods to an EU country, the Romanian supplier holds the declaration obligation.
• For goods in transit, the warehouse owner bears the responsibility. This applies to goods unloaded in Romania for storage or for consolidation into new batches, as well as for goods loaded after storage or batching within Romanian territory, particularly in the context of intra-EU transactions.

RO e-Transport System and High Fiscal Risk Goods

The declaration timeline for transporting high tax risk goods through the RO e-Transport system mandates reporting no later than 3 days before the scheduled commencement of goods movement.

Currently, the system actively monitors the transportation of high fiscal risk goods across a range of scenarios:

• Transportation between two locations situated within Romania’s national borders.
• Operations related to intra-community acquisitions of goods.
• Operations concerning intra-community deliveries of goods.
• Goods involved in import processes into Romania.
• Goods involved in export processes from Romania.
• Intra-community transactions where goods transit through Romanian territory.

Vehicle categories subject to monitoring under the RO e-Transport system are road vehicles with a maximum authorized mass of 2.5 tons or more. These vehicles are targeted when loaded with high fiscal risk goods exceeding a total gross mass of 500 kg or a total value greater than 10,000 RON, and when these goods are part of a commercial transaction requiring transportation.

High Tax Risk Product Categories Under RO e-Transport

The initial categories of products classified as high tax risk, requiring mandatory RO e-Transport system usage, include:

1. Vegetables, plants, roots, and tubers, and food preparations falling under CN codes 0701 to 0714 inclusive.
2. Fruits, classified under CN codes 0801 to 0814 inclusive.
3. Alcoholic beverages, categorized under CN codes 2201 to 2208 inclusive.
4. Salt; sulfur; earths and stone; plastering materials, lime, and cement falling under CN codes 2505 and 2517.
5. Apparel and clothing accessories, knitted or crocheted, classified under NC codes 6101 to 6117 inclusive, and apparel and clothing accessories, not knitted or crocheted, under NC codes 6201 to 6212 inclusive, and 6214 to 6217 inclusive.
6. Footwear, gaiters and the like; parts of such articles, classified under CN codes 6401 to 6405 inclusive.
7. Iron and steel in ingots or other primary forms; semi-finished products of iron or non-alloy steel, classified under CN codes 7213 and 7214.

Expanding the scope from July 1st, 2024, the RO e-Transport system will incorporate new categories requiring notification:

1. Meat and edible meat offal (NC codes 0201 to 0210).
2. Fish and crustaceans, molluscs and other aquatic invertebrates (NC codes 0302, 0304, and 0306).
3. Dairy products; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included (NC codes 0401 to 0407 and 0409).
4. Tobacco, unmanufactured; tobacco refuse (NC code 2401).
5. Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences (NC code 2403).
6. 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).
7. Soap; organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster (NC codes: 3403 19 10 and 3403 19 80).
8. Miscellaneous chemical products (NC code 3814 00 90).

Streamlining RO e-Transport Reporting Through Automation

To enhance efficiency and accuracy in fulfilling RO e-Transport reporting obligations, automation offers a significant advantage. Solutions like EDICOM’s global compliance platform provide seamless integration with existing Enterprise Resource Planning (ERP) systems. This integration facilitates the automated creation of XML documents and their direct submission to the ANAF (National Agency for Fiscal Administration). By establishing a direct connection with the Romanian tax authority, the platform ensures that e-Transport documents are transmitted automatically, substantially reducing response times and minimizing errors associated with manual data entry and information exchange.

Leveraging the mandatory nature of goods transportation reporting through RO e-Transport, businesses can strategically implement integrated systems designed for broader commercial and logistical document exchange with partners and suppliers. The standardization of processes and enhanced control measures inherent in Electronic Data Interchange (EDI) systems are crucial for establishing secure and efficient communication flows within the logistics industry. This extends not only between private sector companies but also between public and private entities, contributing to a more robust and digitally connected e transport chain ecosystem.