Through Government Emergency Ordinance no. 41/2022 (GEO no. 41/2022), Romanian Ministry of Finance and ANAF are planning to introduce a national e-Transport system to monitor high fiscal risk products transported in the country such as vegetables, fruits, beverages, construction materials, clothing, footwear, iron and steel. The so-called RO e-Transport system will allow the authorities to determine probable deficits throughout the supply chain with the aims of preventing illegal trade in goods and increasing the collection of taxes. Non-compliance with the new e-Transport system will be sanctioned with fines between 5,000 lei and 100,000 lei.
- What is the deadline to comply with the new e-Transport system?
Currently, taxpayers who wish to report in the new e-Transport system can do so voluntarily. The obligation to generate and send e-Transport documents to the system will start on 1 October, 2022.
2. Who will have the obligation to declare in the RO e-Transport system?
The categories of persons that have the obligation to report in the new RO e-Transport system are as follows:
- Consignee and consignor registered in the customs system for high-risk products exported and imported.
- The beneficiary in Romania, in the case of intra-Community acquisitions of goods with high fiscal risk.
- The supplier in Romania, in the case of domestic transactions or intra-Community supplies of goods with high tax risk.
- The depositary, in the case of goods with high fiscal risk which are the subject of intra-Community 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.
3. What are the high fiscal risk products that need to be reported in the new system?
Even though the final list has not been finalized yet, ANAF has proposed the below categories of goods through the Draft Order:
- Vegetables, plants, food roots and tubers;
- Edible fruits, citrus peels or melons;
- Drinks, alcoholic liquids and vinegar;
- Salt, sulphur, earths and stones, plaster, lime and cement;
- Clothing and clothing accessories, knitted or crocheted;
- Clothing and clothing accessories other than knitted or crocheted;
- Footwear, gaiters and similar articles, parts of these articles.
In addition to the list above, e-Transport files must be generated for cast iron, iron and steel products as well.
4. What is ITU Code?
After the transportation of high tax risk goods are reported to the system (which has to be done maximum three calendar days before the transport process begins), RO e-Transport system will create a number which is called ITU Code. ITU code is a unique number that identifies the goods that are being transported in the territory of Romania. This code must accompany to the high fiscal risk goods in electronic or physical format with the transport documents so that the relevant authorities can verify the goods on the transport routes. ITU code is valid for 5 calendar days from the date of the start of the transport.
5. What is the content of the e-Transport system?
To monitor the transport of the goods with high fiscal risk, there are various kinds of necessary information that has to be declared to the RO e-Transport. The data that has to be declared will include the following details:
- The name of the goods
- The characteristics of the goods
- The quantities of the goods
- The value of the goods
- Information about the place of loading and unloading of the goods
- Information about the means of transports (plate, carrier name, etc. )
- Information about the consignor and the beneficiary
Based on the information above, the ITU code will be created and issued by the RO e-Transport system in which the goods will be identified.