Romania continues its push toward enhanced digitalization and tax compliance with the introduction of the RO e-Transport system under Law 41/2022, as updated by GEO 115/2023. This system—supervised by the National Tax Administration Agency (ANAF) and the Romanian Customs Authority—aims to monitor, verify, and assess the road transport of goods both within Romania’s borders and internationally.
Important Update: The government has extended the grace period for compliance with the RO e-Transport system to January 1, 2025, providing businesses additional time to adapt to the new regulations and requirements.
Below, we provide an in-depth look at the legislation, its scope, required procedures, and penalties, followed by answers to common questions that many businesses have when preparing for or navigating this system.
Understanding the Legislative Framework
The RO e-Transport system’s legal foundations were initially set out in Government Emergency Ordinance (GEO) 41/2022, which introduced the requirement to declare and track high-fiscal-risk goods through a new digital platform. GEO 115/2023 then expanded this requirement to all international road transport of goods on Romanian territory starting December 15, 2023.
While key dates remain in effect, the ultimate mandatory compliance and full enforcement of the system is subject to the newly announced January 1, 2025 grace period. Below is an overview:
- July 1, 2022 – First introduction of RO e-Transport, targeting high-fiscal-risk goods.
- January 1, 2023 – Fines began for failing to declare high-fiscal-risk goods.
- December 15, 2023 – All international road transport of goods on Romanian territory must also be declared.
- March 1, 2024 – Additional high-fiscal-risk goods (e.g., edible meat, fish, dairy, tobacco) join the scope.
- January 1, 2025 – New extended grace period deadline: full compliance enforcement for any requirements not yet enforced.
Scope: Which Goods Must Be Declared?
- High Fiscal Risk Goods Within Romania
Goods exceeding 500 kg in weight or 10,000 RON in value—such as vegetables, fruits, beverages, clothing, footwear, iron, and steel—must be declared in the RO e-Transport system. From March 1, 2024, additional categories like edible meats, fish, dairy products, and tobacco will also be classified as high-fiscal-risk goods. - All Goods in International or Intra-Community Transport
Starting December 15, 2023, any goods crossing Romanian territory—exports, imports, intra-community deliveries/acquisitions, or goods in transit—must be declared. Although many obligations begin before January 1, 2025, businesses have until that date to fully adapt and avoid penalties tied to new rules covered by the grace period.
The Mechanics of RO e-Transport
Companies or individuals responsible for the shipment (e.g., importer, exporter, Romanian beneficiary, supplier, or warehouse owner) must upload XML-formatted data to ANAF’s online portal (SPV) before the goods set in motion.
Key data points include:
- Sender and receiver information
- Goods description (NC8/CN codes), quantity, and value
- Loading and unloading places
- Transport vehicle details
Once declared, the system generates a Unique Transport Code (UIT Code) for that shipment, which must accompany the driver and be available for inspection by customs and traffic authorities.
Penalties and Enforcement
To ensure compliance, Romania’s National Fiscal Administration Agency, Romanian Customs Authority, and the Romanian Police can conduct checks. Ordinarily, fines for failing to register goods, using an expired UIT Code, or neglecting driver obligations range from RON 10,000 to RON 100,000, depending on whether the offender is an individual or a legal entity. Confiscation of undeclared goods may also apply.
However, with the extended grace period until January 1, 2025, full enforcement of certain expanded obligations and associated penalties will be deferred. This allows businesses more time to finalize internal processes, ensure proper data reporting in XML format, and obtain UIT Codes before strict penalties take effect.
RO e-Transport FAQs
Below are five common questions about Romania’s RO e-Transport system, with updated answers reflecting the extension of the grace period:
1. When does the RO e-Transport system become mandatory?
Answer: The system was initially mandated for high-fiscal-risk goods starting July 1, 2022, with fines enforced from January 1, 2023. From December 15, 2023, the obligation extends to all international road transport of goods on Romanian territory. Additional categories of high-fiscal-risk goods join the system on March 1, 2024. However, a grace period for full compliance has been extended until January 1, 2025, giving businesses extra time to adjust.
2. How is the UIT code generated in the RO e-Transport system?
Answer: To obtain the Unique Transport Code (UIT Code), the responsible party (importer, exporter, beneficiary, etc.) must submit transport data in XML format through the SPV portal on ANAF’s platform. Once the data (sender/recipient info, goods details, vehicle details) is uploaded, the system generates a UIT Code, which must be provided to the driver and presented during checks.
3. How long is a UIT code valid in the RO e-Transport system?
Answer: A UIT Code is valid for 5 days from its issuance. In cases of intra-community transport, this validity can extend to 15 days. After the code’s validity period, it can no longer be used, and any new transport requires a new declaration and code.
4. What happens if I do not comply with the RO e-Transport regulations?
Answer: Non-compliance can result in significant fines, which range from RON 10,000 to RON 50,000 for individuals and RON 20,000 to RON 100,000 for legal entities, plus the possibility of confiscation of undeclared goods. Drivers lacking a valid UIT Code also face separate fines of RON 5,000 to RON 10,000. Thanks to the newly extended grace period, stricter enforcement for newly covered obligations will begin on January 1, 2025.
5. Can non-Romanian entities register for RO e-Transport?
Answer: Yes. Non-Romanian entities—for instance, foreign exporters or importers—can register if they have a customs or tax obligation in Romania (e.g., holding an EORI number or appointing a Romanian fiscal representative, where applicable). The law requires whomever is legally responsible for the transport to declare the shipment, regardless of nationality.
Final Thoughts
Romania’s RO e-Transport system represents a major leap forward in the country’s efforts to digitize and regulate the movement of goods, both domestically and across borders. With mandatory declarations, tighter checks, and steep penalties, it is essential that companies—Romanian or foreign—understand their obligations and keep pace with these evolving legislative requirements.
Key Takeaway: While many of the system’s obligations still go live in December 2023 and March 2024, the government’s latest move to extend the grace period until January 1, 2025 allows additional time for businesses to fully align their processes, technology, and documentation with the new rules. Properly understanding the UIT Code process, identifying high-fiscal-risk goods, and reviewing your reporting obligations will help you avoid costly fines as Romania continues to strengthen supply chain transparency and reduce tax evasion.
