The procedure for the use and operation of RO e-Transport System: ANAF/AVR Order no. 1190/4625/2022 and GEO no. 106/2022

The takeaway 

The procedure for using and operating the national system for monitoring the transport of goods with high fiscal risk RO e-Transport was approved by the joint Order of the National Agency for Fiscal Administration (ANAF) and the Romanian Customs Authority (AVR) no. 1190/4625/2022. The Government's Emergency Ordinance (GEO) no. 106/2022 establishes that the sanctions in the field of RO e-Transport will apply as of 1 October 2022.

In detail

ANAF/AVR joint order no. 1190/4625/2022 approves the operating rules of the national RO e-Transport System and the categories of road vehicles used for the transport of goods with high fiscal risk that are subject to monitoring.

The reporting of data on the road transport of goods with high fiscal risk in the national RO e-transport system became mandatory on 1 July 2022, but the system of sanctions will apply as of 1 October 2022.

Access to the RO e-Transport System will be through the virtual private space (SPV).

If both goods with a high fiscal risk and other goods are transported within a commercial relationship, all categories of transported goods will be declared in the RO e-Transport System, and the system will generate a single UIT code.

In the case of groupage transport, the UIT codes will be noted on the transport documents related to each commercial relationship that includes goods with high fiscal risk.

For non-declaration/incomplete declaration, failure to make the UIT code available to the transport operator, failure to present the documents accompanying the transport of goods with high fiscal risk by the transport operator at the request of the competent bodies within ANAF or the AVR will be sanctioned with fines ranging from RON 10,000 RON to RON 50,000 for individuals and from RON 20,000 to RON 100,000 for legal entities.

In addition, depending on the type of contravention found, the undeclared goods will be confiscated, with their value being determined according to the value entered in the sales invoice or, as the case may be, in the purchase invoice for similar products. If this information is not available, either the average value of similar products declared in the previous week in the RO e-Transport System or their market value will be determined.

Source: [Joint order issued by the National Fiscal Administration Agency and the Romanian Customs Authority no. 1.190/4.625/2022 for the approval of the Procedure for the use and operation of the national system regarding the monitoring of the transport of goods with high fiscal risk RO e-Transport, published in the Official Gazette no. 656 dated 30 June 2022 and Government Emergency Ordinance no. 106/2022 for the amendment of art. 18 of GEO no. 41/2022 for the establishment of the national system for monitoring the road transport of goods with high fiscal risk RO e-Transport, published in the Official Gazette no. 657 dated 30 June 2022]