New Amendments Regarding the Application of the RO E-transport System
The Romanian government has previously published legislative changes in the field of e-invoicing and e-transport at the last minute. This was also the case with order 2.545/6.316/2022 published in the Official Journal on December 29, 2022, with changes also effective from December 29, 2022.
The most significant change introduced is that the Romanian authorities decided not to extend the grace period of penalties for non-compliance with the rules on reporting the transport of goods with high tax risk to the RO-transport system. This means that, if the entities obliged to notify a given transport do not do so within the prescribed period, or do it incorrectly, they may be subject to fines.
Other main changes brought to the procedure for applying the RO e-Transport System by Order 2.545/6.316/2022 are:
- Transport of high fiscal risk goods transported by vehicles weighing at least 2.5 tons (previously it was 3.5 tons) loaded with goods with a total gross weight of more than 500 kg or a total value of more than LEI 10,000 must be reported to the RO-Transport System.
- In determining the total gross weight of the goods subject to the cargo shipment, for which there is an obligation to report in the RO e-Transport System, the packaging necessary for the sale and transportation of the goods will also be taken into account.
- If high risk goods have not been received, or have been partially received by the beneficiary/consignee designated in the RO e-Transport System at the time of obtaining the UIT code, the unrecognized goods will return to the shipper on the basis on the original UIT code. The subsequent return of the received goods constitutes a new shipment of goods for which it is necessary for the returning party to obtain a new UIT code for goods with high fiscal risk.
- If goods with high fiscal risk are transported at the national level by means of transport belonging to several transport (sea, rail, air, or road), only the road transport component will be declared in the e-Transport RO System, in the case of which the place of loading or unloading is considered to be the place where the means of road transport will take over or possibly transport the goods.
- If transport declared in the RO e-Transport System is not completed within the UIT code validity period of five days or 15 calendar days, respectively, the declarant must refuse the transport in the RO e-Transport System and resume the operation of declaring the transport and obtaining a new UIT code.
- Data declared in the RO e-Transport System may be modified while retaining the original UIT code no later than when the vehicle is put into operation on public roads.
There’s more you should know about e-invoicing in Romania – learn more about the new and upcoming regulations.