Romania is set to implement the RO e-Transport system, introduced by Government Emergency Ordinance no. 41/2022 and expanded with the latest published Emergency Ordinance no. 115/2023, addressing fiscal and budgetary measures, public expenditure, tax evasion, and modifying normative acts. Article LXXIV outlines amendments to GEO no. 41/2022 on RO e-Transport, published in the Official Gazette of Romania’s existing e-invoicing system.
This strategic initiative aims to closely monitor high-tax-risk goods transportation, seamlessly integrating with the Ministry of Finance’s platforms. Key objectives include enhancing tax collections, combating fraud in high-risk goods trade, and reducing the fiscal gap resulting from tax evasion through the e-transport system Romania.
Effective March 1, 2024, penalties for non-compliance with the e-Transport system are in force. Furthermore, starting January 1, 2024, the system encompasses all international transportation of goods, and non-compliance penalties will commence on July 1, 2024, applying to goods associated with fiscal risk, regardless of their supply location.Compliantly generated files must adhere to the XML format, with detailed technical specifications on the system’s website.
Scope of the Regulation
Within the e-Transport system framework, suppliers must declare goods transportation at least three days before shipping. An issued Unique Identification of Transport (UIT) code remains valid for five calendar days (or 15 days for intra-community transactions), furnishing crucial details during potential inspections. The system, including the UIT code Romania, has expanded to cover high-tax-risk goods, such as vegetables, fruits, roots, edible tubers, alcoholic beverages, mineral products, new construction materials, clothing, footwear, cast iron, iron, and steel. Effective March 1, 2024, edible meat, fish, dairy products, tobacco, and other processed items have been added to the list.
As Romania intensifies its fiscal monitoring capabilities, importers and exporters now face increased oversight and compliance requirements. The RO e-Transport system, along with the UIT code Romania requirements, emerges as a pivotal tool in combating tax evasion and upholding the integrity of goods transportation within the country’s borders.
Since January 2024, the Romanian government has imposed penalties ranging from 5,000 lei to 100,000 lei for non-compliance and tax evasion related to specified goods.
The categories of people to report in the new RO e-Transport systems are as follows:
- Consignee and consignor registered in the customs system for high-risk products, both exported and imported.
- The beneficiary in Romania, in the case of acquisitions of goods with high fiscal risk.
- The supplier in Romania, in the case of domestic, intra-community and international transactions of goods with high tax risk.
- The depositary, in the case of goods with high fiscal risk that are the subject of intra-community and international transactions in transit, both for goods unloaded on the territory of Romania for storage or for the formation of a new transport, and for goods loaded after storage or after the formation of a new consignment on national territory of one or more consignments of goods.
How can SNI help you?
SNI provides an end-to-end solution for RO e-Transport, which means data retrieving from SAP and its mapping, processing, and communication with the ANAF will be under a single SAP solution. SNI solution will enable you to create e-Transport documents in the required format (XML), and all these steps can be automated in the SAP. End users can easily monitor the XML and human-readable formats from the user-friendly SNI e-Transport cockpit.
SNI solution integrates with clients’ systems without the need for updates to existing system versions and is independent of SAP versions. SNI’s SAP solution is compatible with SAP ECC 4.7 and above, as well as SAP Business Technology Platform (BTP), SAP R3 and SAP S/4HANA. In addition, SNI provides ERP-independent solutions designed to integrate with any ERP system clients may use.
