Through Emergency Ordinance no. 115/2023, the international road transport of goods has been brought within the scope of RO e-Transport obligations. This measure extends responsibilities not only to customs operations of import-export but also to intracommunity movements (acquisitions and intracommunity deliveries).

Thus, economic operators must comply with both existing obligations regarding e-Transport for domestic transport of goods with high fiscal risk and new obligations related to international road transport of goods.

Initially, the purpose of RO e-Transport obligations was to monitor domestic road transport of goods with high fiscal risk, as per Order no. 802/2022 issued by ANAF.

Furthermore, the obligation to obtain the UIT code is also imposed for international road transport of goods and is assigned to the following economic operators:

  • The consignee or shipper listed in the customs declaration for import or export operations;
  • The beneficiary in Romania for intracommunity acquisitions of goods;
  • The supplier in Romania for intracommunity deliveries of goods;
  • The warehouse keeper for goods subject to intracommunity transactions in transit.

The recent legislation regarding RO e-Transport for international road transport of goods does not restrict the applicability of these obligations to specific categories of goods, nor does it impose conditions regarding their weight, value, or mass, as is the case for goods with high fiscal risk. Tax authorities may adopt legislative provisions in the future to further detail these aspects.

This legislative act brings also  the obligation for transporters to equip their vehicles with telecommunications terminal devices. Therefore, the vehicle operator must activate the positioning device before starting transport within national borders and keep it operational until the declared delivery location within national borders or upon leaving national territory.

Failure to comply with the new obligations regarding RO e-Transport for international road transport of goods may result in fines of up to 100,000 lei and confiscation of the undeclared goods’ value. Sanctions for non-compliance with the new obligations regarding international road transport of goods will come into effect starting from July 1, 2024.

Our team of professional is available for any clarifications or additional details required in your analysis. The above information represents just a summary of aspects we consider relevant in the recently published legislation. This is not exhaustive disclosure of information and it is not intended to be used as advice on any particular matter. We invite all readers to contact us for further clarification of any specific issue. Argus Audit team and its associates disclaim liability in any action taken by a third party in reliance exclusively on summarized information presented in our publications.