Starting from January 1st, 2024, significant changes introduced by the Government Emergency Ordinance no. 115 / 2023 have modified the provisions of Government Emergency Ordinance 41/2022 regarding the implementation of the RO e-Transport system.
🔍 Key Changes:
- RO e-Transport system now applies to all types of goods involved in international transport, not just those with high tax risk.
📋 Users Obligated to Declare Data:
- Consignee listed in customs declaration of import, or consignor listed in customs declaration of export, for goods subject to import/export operations.
- Beneficiary in Romania, for EU intra-community acquisitions of goods.
- Supplier in Romania, for EU intra-Community deliveries of goods.
- Depositary for goods subject to intra-community transactions in transit.
📦 Data to be Declared in e-Transport System:
- Sender and beneficiary details, characteristics, quantities, and value of transported goods, loading and unloading locations, and transport means information.
- RO e-Transport system generates a unique UIT code for the transported goods, to be provided to the driver.
🚚 Monitoring Criteria:
- Road vehicles with authorized maximum mass of at least 2.5 tons.
- Transporting goods with total gross mass over 500 kg or total value of at least 10,000 lei for each commercial relationship.
🛰️ New Requirements for Transport Operators:
- Equip vehicles with satellite positioning devices.
- Ensure transfer of vehicle’s positioning data throughout entire transport route.
- Start positioning device before starting transport on national territory and stop it only after delivery or leaving Romania.
⚠️ Non-Compliance Sanctions: Non-compliance with new obligations will be sanctioned starting July 1st, 2024.
📢 Conclusion: For goods with high fiscal risk, UIT code is mandatory for both national and international transport. Additionally, UIT code must be obtained for other goods involved in international transport.
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