Current status and upcoming changes on E-Transport regulations

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IMPLEMENTED

European Union

• eFTI Regulation – Digitalising freight transport across the European Union
• • The Regulation (EU) 2020/1056 on electronic freight transport information is applicable from August 21, 2024.
  • Mandatory for Competent Authorities: They must accept regulatory information in electronic form provided by businesses via certified eFTI platforms.
  • Optional for Businesses: Businesses are not required to use electronic means to provide regulatory information, but they have the option to do so. If they choose to use eFTI platforms, those platforms must be certified according to the regulation’s requirements.
  • Objective and Scope: The regulation aims to facilitate the digitalization of freight transport and logistics by establishing a legal framework for the electronic communication of regulatory information between economic operators and competent authorities within the EU. It applies to various regulatory information requirements related to the transport of goods, including waste, across all transport modes.
  • Mandatory Acceptance of Electronic Information: Competent authorities are required to accept regulatory information in electronic form from economic operators, provided it is processed on certified eFTI platforms and, if applicable, by certified eFTI service providers. This includes information required by Union legal acts and national laws.
  • Certification and Compliance: eFTI platforms and service providers must be certified by accredited conformity assessment bodies to ensure they meet specific functional requirements, such as data security, interoperability, and accessibility for competent authorities. Certification ensures that platforms can process data in a machine-readable format and provide human-readable formats upon request.
  • Delegated and Implementing Acts: The European Commission is empowered to adopt delegated and implementing acts to establish common specifications for data elements, procedures for access and processing of information, and detailed rules for certification. These acts aim to ensure interoperability, technological neutrality, and minimal compliance costs.
  • Evaluation and Review: The regulation mandates periodic evaluations by the Commission to assess its effectiveness and consider further measures to enhance interoperability and digitalization in freight transport. Member States are required to provide relevant data to support these evaluations, ensuring continuous improvement and adaptation of the regulatory framework.

Romania

• Initial Enforcement and Scope Expansion: The e-Transport Regulation was introduced on January 1, 2023, to monitor high fiscal risk goods, with its scope expanded to include additional categories and criteria for transport starting July 1, 2024.
• Key Transport Criteria: The regulation applies to trailers over 2.5 tons, goods exceeding 500 kg, and items valued over 10,000 RON (approximately 2,000 EUR), enhancing oversight on various goods transported domestically and internationally.
• Declaration Process and UIT Code: A Unique Identification Transport (UIT) code must be declared via the Private Virtual Space (SPV), with a validity of 5 to 15 days. This code ensures systematic recording of transport details and compliance with the regulation.
• High Fiscal Risk Products: The regulation targets specific categories such as vegetables, alcoholic beverages, and minerals, with plans to add more categories by March 2024. It covers all forms of transportation, including imports, exports, and intra-community transactions.
• Penalties for Non-Compliance: Starting January 2025, penalties for non-compliance include fines ranging from 10,000 to 50,000 lei for individuals and 20,000 to 100,000 lei for companies, along with potential confiscation of undeclared goods.

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UPCOMING

Greece

• Implementation of Digital Consignment Notes Delayed Until Early 2025
  • The Ministry of National Economy and Finance and AADE announced the upcoming implementation of a digital consignment note application on the myDATA platform, aimed at real-time monitoring of goods movement, starting early next year.
  • Phase A will have two periods: for businesses with over €200,000 turnover and specific sectors, optional digital transmission is until March 31, 2025, becoming mandatory from April 1, 2025; for other businesses, optional until September 30, 2025, and mandatory from October 1, 2025.
  • Phase B will allow all businesses to optionally transmit data from May 1 to September 30, 2025, with mandatory transmission starting October 1, 2025, alongside new exceptions for digital movement document issuance.
  • The initiative is designed to simplify compliance procedures and combat tax evasion, incorporating modern digital tools for transaction document issuance.
  • Penalties for non-compliance with the new framework will increase significantly, with fines of €5,000 for businesses maintaining a simplified accounting system and €10,000 for those using a double-entry system.

Poland

• December 2023: The president signed the Act of 12 December 2023 amending Article 155(11) of the Act on electronic deliveries (e-deliveries) to provide that the effective date of provisions on mandatory e-deliveries will fall no earlier than on 30 March 2024 and no later than on 1 January 2025
• Situation unclear

Serbia

• Draft Law on the Mandatory Electronic Transport System (e-Delivery Notes)
  • Mandatory Electronic Delivery Notes: Serbia’s Ministry of Finance has published a draft law requiring mandatory electronic delivery notes for goods transportation within the country, effective January 2026.
  • Implementation and Compliance: From January 1, 2026, private companies in B2G transactions must issue electronic delivery notes to public entities, with carriers presenting these for inspection. From October 1, 2027, this requirement extends to B2B transactions.
  • Exceptions and Guidelines: The law includes exceptions for goods transported via utility networks, retail goods under specific tax regulations, and military or sensitive goods. Clear guidelines are established for issuing, sending, receiving, and archiving electronic delivery notes, with a centralized platform for registering these documents.