In Romania apart from the electronic invoice, at the same time e-Transport obligation was also planned. New transport system called RO e-Transport System which is similar to India and Turkey delivery note, has been effective since October 2022. The obligation supports monitoring high fiscal risk products while they are being transported in National territory.
You can find general information about the process in our first 5 Key Questions about e-Transport in Romania content. And now, we would like to share an updated version of the 5 Key Questions.
1.What is the threshold for declaring high fiscal risk products?
In order for road vehicles to be subject to monitoring in the RO e-Transport system, the threshold value allocated to 3 criteria should be considered, and these values are as follows;
- Loaded with goods with a high tax risk with a total gross mass of more than 500 kg,
- A total value higher than 10,000 lei or,
- With a maximum mass of at least 2,5 tones
2. Should the high fiscal risk products and others be declared if they are transported together?
Yes, a group of products that include both high fiscal risk products and others can be declared in a single report and have a single UIT code. There is only one condition: the threshold mentioned above must be met. For instance, the high fiscal risk product’s weight exceeds the 500 kg limit.
3. Which party prepares and submits the declaration before transport starts?
The party that needs to declare may vary depending on the economic operation type;
-The supplier declares when transports between RO partners, for intra-community deliveries and for exports.
-The beneficiary declares for intra-community purchases and imports.
-The depository declares when the transport of goods with high fiscal risk transacted intra-community in transit in the national territory that are temporarily loaded or unloaded. In this case, the depositor has to make two declarations, the first before entering the RO. The second after unloading or loading and leaving the national territory.
4. Do we also need to report Non-EU countries’ transactions?
Yes, both in purchase or sale transactions if loading or unloading places in Romanian territory it doesn’t matter product coming from or going to EU or non-EU countries. Additionally, intra-Community transactions in transit must be declared in case of unloading and storage within the national territory, or load additional goods or the creation of a new transport route. Just entities from Romania (that are fiscally registered in Romania) have to declare.
5. Is it mandatory to use a DUK integrator before transmitting the transport document as SAF-T?
No, using a DUK integrator is not mandatory to use. Taxpayers can use it when they want to do an XML schema check and review the error.
For more information about the process and our solutions, please contact us at email@example.com