NAFA has published the RO e-Transport guide: fines of up to RON 100,000 for non-compliance with the provisions

The RO e-Transport system is a key component of the digitisation effort of the National Agency for Fiscal Administration (NAFA). Launched as part of an extensive strategic plan, this system is fundamental to modernising and streamlining tax processes in Romania.
By implementing the RO e-Transport system, NAFA's main objective is to reduce the VAT gap through real-time monitoring of goods movements on national roads. Thus, identifying and investigating potential cases of irregularities or tax fraud.
Unlike reporting in the RO e-Invoice system, which is based on a European reporting standard, the RO e-Transport system is locally developed. A key element of RO e-Transport is the generation of unique transport codes (UIT) for each shipment. This functionality enables tracking of each shipment individually, ensuring efficient and precise monitoring of commercial activities related to the road transportation of goods.
“The implementation of the system began on 1 July 2022, initially targeting freight shipments considered to be of high fiscal risk. From 5 December 2023, the scope of the system has been extended to include all categories of goods for international road transport. As there have been several discussions between business leaders and tax authorities on clarifying reporting under the system, on 26 April, NAFA and the Ministry of Finance published the Guide on the use of the national monitoring system for road transport of goods, RO e-Transport.”, mentioned Mihaela Hampu, Senior Tax Manager, Mazars in Romania.
At the national level, the obligations for reporting data regarding the transportation of goods with a high fiscal risk lie with the supplier in Romania, in the case of domestic transactions, or with the economic operator who transports, loads and unloads goods with a high fiscal risk on the territory of Romania.
“At the international level, the obligation for reporting data regarding the transportation of goods are as follows: the consignee listed in the import customs declaration, and the consignor listed in the export customs declaration, in the case of goods subject to export operations. In the case of intra-community acquisitions of goods, this obligation falls on the recipient in Romania, and the supplier in Romania, in the case of intra-community supplies of goods. The warehouse keeper must obtain the UIT in the case of goods subject to intra-community transactions in transit.”, mentioned Daniel Damian, Tax Assistant Manager, Mazars in Romania.
For legal entities, acts such as those below are sanctioned with fines ranging from RON 20,000 to RON 100,000, as well as with the confiscation of the undeclared goods' value:
• Non-compliance with the provisions regarding the obligation of users to declare in the RO e-Transport system the data related to the transportation of goods falling under its scope, so that they can be identified by the UIT code;
• The use by the road transport operator of the UIT code beyond its validity period;
• Unloading goods on the territory of Romania that are the subject of intra-community transactions in transit, except for those subject to storage or the formation of a new shipment from one or more batches of goods;
• Declaration in the RO e-Transport system of quantities different from those that are the subject of the transportation of goods;
Within Mazars, the tax team Within Mazars, the tax team report information in the RO e-Transport system in a much simpler and more efficient manner.

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