The new procedure for using and operating RO e-Transport: ANAF/AVR joint Order no. 2545/6316/2022

The takeaway

ANAF/AVR joint Order no. 2545/6316/2022 regarding the approval of the Procedure for using and operating the national system for monitoring the transport of goods with high fiscal risk (RO e-Transport) entered into force on 29 December 2022.

In detail

The main aspects of interest in the new procedure established by the Order issued by the National Fiscal Administration Agency (ANAF) and the Romanian Customs Authority (AVR) no. 2545/6316/2022 are as follows:

• The categories of road vehicles that are subject to monitoring in the RO e-Transport system are those with a technically permissible maximum mass of at least 2.5 tons and loaded with high fiscal risk goods with a total gross mass of greater than 500 kg or a value total of more than RON 10,000, related to at least one consignment of goods that is the object of transport.
• If the depositors do not have information regarding the classification of the goods transported in one of the categories of goods with high fiscal risk, they have to declare in the RO e-Transport system the data related to the transport of all the goods transported within the consignment of goods, with exception of the data related to the category of goods, CN codes, net weight and value of the transported goods.
• For the transport of goods with a high fiscal risk carried out in the groupage system, multiple UIT codes will need to be obtained corresponding to the number of lots of goods with high fiscal risk that are the object of that transport.
• When determining the total gross mass of the goods that are the object of a consignment of goods for which there is an obligation to declare in the RO e-Transport system, the packaging necessary for the commercialisation and transport of the goods is also taken into account.
• In the case of commercial transactions in foreign currency, the conversion into lei will be made at the National Bank of Romania (BNR) exchange rate valid on the date of the transport declaration in the RO e-Transport system.
• The data declared in RO e-Transport can, under certain conditions, be modified with the preservation of the original UIT code (such as for goods not received), but not later than the actual movement of the vehicle on public roads. However, the return is considered to be a new batch of goods for which it is necessary for the party returning the goods with high fiscal risk to obtain a new UIT code.

Sanctions regarding non-compliance with obligations in the field of RO e-Transport entered into force on 1 January 2023.

Source: [ANAF/AVR joint Order no. 2545/6316/2022 for the approval of the Procedure for the use and operation of the national system regarding the monitoring the transport of goods with high fiscal risk (RO e-Transport), as published in the Official Gazette no. 1264 dated 29 December 2022]