Introduction
The e-Transport Regulation in Romania is a significant legislative measure aimed at enhancing the traceability and control of high fiscal risk goods. Initially enforced for such goods on January 1, 2023, the regulation has undergone several key updates, extending its scope and applicability. This article delves into the primary aspects of the regulation, its scope, implementation, and penalties for non-compliance.
Evolution of the Legislation
- Initial Enforcement: On January 1, 2023, the e-Transport Regulation was first introduced, targeting goods with high fiscal risk. This move aimed to curb tax evasion and ensure better monitoring of high-value and high-risk merchandise.
- Extended Scope: In January 2023, new legislative measures expanded the regulation’s scope. This was a crucial step in ensuring comprehensive oversight of goods transportation within and across Romania’s borders.
- Upcoming Changes: Starting from July 1, 2024, the regulation will apply to transports of merchandise meeting the following conditions:
- Trailers weighing more than 2.5 tons.
- Goods weighing more than 500 kg.
- Value of goods exceeding 10,000 RON (approximately 2,000 EUR).
Key Points of the Scope and Implementation
Who Declares?
For the transportation of high fiscal risk goods:
- The Romanian supplier.
- The economic operator.
For international transport-related goods:
- The consignee or consignor.
- The Romanian consignee.
- The Romanian supplier.
- The warehouse owner.
High Fiscal Risk Products and the UIT Code
- UIT Code: The Unique Identification Transport (UIT) code is a critical component of the e-Transport system. It ensures that all details of the means of transport used are recorded systematically. The declaration of the UIT code is done via the Private Virtual Space (SPV), and the code is valid for either 5 or 15 days from the reported transportation date, with no possibility of extension.
- High Fiscal Risk Products: The regulation specifically targets products such as vegetables, fruits, roots, alcoholic beverages, mineral products, clothing, footwear, etc. By March 2024, new categories will be added, ensuring comprehensive coverage. The regulation applies to:
- Domestic transportation between two locations within Romania.
- Intra-community acquisitions and deliveries.
- Imports and exports.
- Intra-community transactions with goods in transit through Romania.
Non-compliance and Penalties
Non-compliance with the regulation, such as incomplete declarations, expired UIT code usage, unauthorized unloading, and incorrect quantity declarations, will attract severe penalties. Starting from January 2025, the sanctions include:
- Fines ranging from 10,000 lei to 50,000 lei for natural persons.
- Fines ranging from 20,000 lei to 100,000 lei for legal persons.
- Confiscation of the value of the undeclared goods.
How Does the System Work?
RO e-Transport System Specifications: The e-Transport system operates through a dedicated portal called Space Private Virtual (SPV) and an API. Both e-Invoicing and e-Transport systems use this portal. A digital certificate is required for registering in the SPV, and all files must be uploaded in XML format. The declaration generates a unique UIT number, which must be communicated to all involved parties (carrier, buyer/seller, distributor).
Validation: The UIT code serves as a sign of validation, ensuring that the goods transport process adheres to the regulatory framework.
Conclusion
The e-Transport Regulation in Romania represents a substantial move towards enhancing the traceability and control of high fiscal risk goods. By extending its scope and implementing stringent penalties for non-compliance, the regulation aims to bolster fiscal responsibility and reduce tax evasion. As the system continues to evolve, stakeholders must stay informed and comply with the new requirements to ensure smooth and lawful operations.
