Romania is to implement a new system through Government Emergency Ordinance no. 41/2022 (GEO no. 41/2022), hereafter referred to as the RO e-Transport, for monitoring the transport of goods with high fiscal risk by interconnecting with current systems owned by the Ministry of Finance. The main goals of the RO e-Transport system are to increase the collections of taxes, prevent and combat fraud in the trade of high-risk goods, strengthen the capacity to track and collect amounts due from the state budget, and reduce the fiscal gap resulting from tax evasion and fraud, as well as their negative impact on the level of revenue in the general consolidated state budget.
The e-Transport system is a combination of IT systems that are managed by the Ministry of Finance, the National Agency for Fiscal Administration, and the Romanian Customs Authority. It aims to monitor the transport of high tax-risk goods such as vegetables, fruits, beverages, construction materials, clothing, footwear, iron, and steel products in the territory of Romania. Information on the goods transported such as the names, characteristics, quantities, values, loading and unloading places, the details of the transport vehicle used (plate, carrier name, etc.) must be submitted to the RO e-Transport system. The ITU code is a unique code that is generated by the e-Transport system through which goods with high tax risk are identified. Based on the ITU code, the system will allow relevant authorities to determine possible deviations in the supply chain.
The categories of people that are expected 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 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 that 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.
Currently, persons who wish to report to 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.
Non-compliance with the new e-Transport system will be sanctioned with fines between 5,000 lei and 100,000 lei. The imposition of penalties will begin in January 2023.
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 add-on. The SNI add-on 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.