With the publication of OUG (Decree Law) No. 41/2022 in the Official Gazette, the legislation of the RO e-Transport system was introduced, an electronic system for monitoring road transport of goods with an identified fiscal risk, the use of which becomes mandatory from July 1, 2022.

Basically, high fiscal risk freight transports must be declared and registered in this system with the generation of a specific ITU code, with the following clarifications:

– For deliveries to the Romanian territory of goods with fiscal risk, the obligation is borne by the Romanian supplier;

– In the case of intra-Community purchases of goods with fiscal risk, the obligation to declare lies with the beneficiary in Romania who made the intra-Community purchase;

– In case of import or export, the obligation to declare is the responsibility of the importer, respectively the exporter;

– In the case of intra-Community shipments of goods in transit with loading/unloading/storage for the formation of a new shipment, the obligation to declare is borne by the warehousekeeper against whom the unloading/storage is to be carried out .

In order to obtain the ITU code, users of the RO e-Transport system can apply for it with a maximum of 3 calendar days before the declared date for the start of transportation, i.e., the actual commissioning of the vehicle.

The ITU code is valid for 5 calendar days from the date of commencement of transportation.

Please note: If there is a transport of goods with high fiscal risk, but including other goods that are not considered fiscal risk, all the transported goods will be declared in the ROe-Transport system.

Within 15 days of the publication of this Decree in the Official Gazette, by order of the president of the National Agency for Tax Administration, the high-risk fiscal goods whose road transport is subject to monitoring through the new RO e-Transport system will be determined.

Available for any further clarification.