Introduction to the RO e-Transport System
Romania’s National Tax Administration and Ministry of Finance have introduced the RO e-Transport system through Government Emergency Ordinance no. 41/2022, amended by GEO 115/14.12.2023. This system revolutionizes the monitoring of road transport of goods within Romania and internationally.
Comprehensive Scope and Impact
Effective from January 1, 2024, RO e-Transport extends to all international goods transport, with sanctions beginning July 1, 2024. It covers intra-community purchases and deliveries, imports, exports, and intra-community transits through Romania. If transportation includes any of the following goods then e-transportation is mandatory whether it supplied within Romania or not;
Goods with Fiscal Risk:
The RO e-Transport system targets goods with fiscal risk, requiring their declaration. The list includes:
- Vegetables, plants, roots, and tubers;
- Comestible fruits and citrus fruit peels;
- Beverages, alcoholic beverages, and vinegar (excluding excise goods in a suspensive excise duty regime);
- Salt, sulfur, soil, stones, gypsum, lime, and cement;
- Clothing and clothing accessories, knitted or crocheted;
- Clothing and clothing accessories, other than knitted or crocheted;
- Footwear, gaiters, and similar goods; parts thereof;
- Cast iron, iron, and steel.
Starting on March 1, 2024, the following goods will also be added to the list:
- Edible meat and organs;
- Fish, crustaceans, mollusks, and other aquatic invertebrates;
- Milk, dairy products, bird eggs, natural honey, and edible products of animal origin;
- Unprocessed or unmanufactured tobacco and tobacco waste;
- Other processed tobacco, substitutes, extracts, and essences.
Operational Mechanics
Companies must register each transport in the system, accessed through the Virtual Private Space (SPV), to receive a unique ITU code. This code, coupled with the required transport documents, ensures compliance and tracking.
Mandatory Compliance Requirements
The system demands detailed reporting, including sender and recipient information, transport goods details, and locations for loading and unloading.
Penalties for Non-Compliance
Non-compliance can result in fines from RON 20,000 to RON 100,000 and the confiscation of undeclared goods.
Implementation and Timeline
This mandatory system from January 1, 2024, signifies a critical step in Romania’s digital transformation in logistics and transportation.
