The eTransport program, developed by the National Agency for Fiscal Administration (ANAF), represents a step toward the digitization of fiscal processes and an increase in administrative capacity to combat tax fraud. It introduces intelligent digital solutions for the efficient management and control of national and international road transport of goods with high fiscal risk. The program is provided free of charge by the National Center for Financial Information within the Ministry of Finance and can be downloaded from specialized platforms.

Although there have been numerous requests from economic operators and telematics data providers to the Ministry of Finance for clarifications regarding the reporting methodology for the new legislative requirements, responses were delayed until the eve of the enforcement of sanctions. Thus, starting July 1, 2024, transport companies faced a new reality: they can be sanctioned for non-compliance with eTransport legislation. The postponement of these sanctions until March 31, 2025, applies only to Authorized Economic Operators (AEO), approximately 300 companies, according to the Romanian Government’s decision on December 4, 2024. For the remaining 41,000 transport operators, the obligation to transmit telematics data to ANAF remains, with inspections being carried out and fines imposed for non-compliance with the regulation.

The way eTransport legislation has been applied has sparked dissatisfaction among transporters. They argue that their activity is hindered primarily due to the lack of essential clarifications regarding the methodology for transmitting UIT codes. Additionally, the monitoring and timely transmission of required data necessitate significant human and technical resources, especially for larger companies.

Obligations of Transport Operators

Positioning Data Transfer

A core component of the eTransport program is the obligation for transport operators to ensure the transfer of vehicle positioning data throughout the route. This involves equipping vehicles with telecommunication devices that use positioning and satellite data transmission technologies.

Declaration Responsibility

• Domestic Transactions: The obligation to declare lies with the supplier in Romania.
• International Transport: The obligation to declare data falls on the recipient listed in the customs import declaration, the sender listed in the customs export declaration, the Romanian beneficiary, the Romanian supplier, or the warehouse keeper.

Vehicles Included in the eTransport Program

Monitoring under the program applies to road vehicles with a maximum technically permissible mass of at least 2.5 tons, which transport high fiscal risk goods with a total gross weight exceeding 500 kg or a total value exceeding 10,000 lei. This includes both domestic and international transport, ensuring comprehensive and uniform coverage.

Declaration of Transport and Categories of Goods

Domestic and International Deliveries

Currently, domestic deliveries in Romania for relevant categories of goods are subject to declaration in RO eTransport and obtaining the UIT code. As of July 1, 2024, this obligation has been extended to cross-border deliveries with Romania for all categories of goods if they exceed 500 kg and/or a value of 10,000 lei.

High Fiscal Risk Goods

Goods with high fiscal risk, regardless of destination, must be accompanied by a UIT code. This applies to both domestic and international transport, ensuring strict and consistent monitoring of these goods.

Categories of high fiscal risk goods include:

• Vegetables, plants, roots, and tubers for food
• Edible fruits, citrus peels, or melons
• Beverages, alcoholic liquids, and vinegar
• Salt, sulfur, earth, and stones, gypsum, lime, and cement
• Clothing and accessories, knitted or crocheted
• Clothing and accessories other than knitted or crocheted
• Footwear, gaiters, and similar articles, including parts
• Cast iron, iron, and steel

A draft order has been proposed to expand this list, but it has not yet been approved.

Documentation and UIT Code

Transport vehicle drivers must present, upon request by the competent authorities, the documents accompanying the transport of goods monitored through the RO eTransport system, along with the provided UIT code. This measure ensures proper documentation and monitoring of transports, preventing tax fraud attempts.

Procedure for Obtaining the UIT Code

To obtain the UIT code, operators must access the SPV platform and use the digital signature provided by ANAF. Required information includes the place and date of loading and unloading, type of goods, weight, value, truck number, and border crossing point. This procedure is mandatory for goods exceeding a value of 10,000 lei and/or 500 kg.

Sanctions for Non-Compliance with eTransport Regulations

Non-compliance actions include:

• Failure to declare transports in the RO eTransport system.
• Using the UIT code beyond its validity period.
• Unloading goods in Romania without declaration, except for storage or forming a new transport.
• Declaring quantities different from those transported.
• Failing to update data regarding the transport vehicle.
• Not meeting the transport declaration obligations in the system within the established deadline.

These violations are penalized with fines ranging from 10,000 lei to 50,000 lei for individuals and from 20,000 lei to 100,000 lei for legal entities, accompanied by the confiscation of the undeclared goods’ value.

Integration of TrackGPS with eTransport

In the TrackGPS web application, a dedicated section for eTransport integration ensures transport actions comply with the current legislation by transmitting GPS data to ANAF. This service also includes the automatic import of UIT codes from the ANAF platform into the TrackGPS application, eliminating the need for manual entry.

For added convenience, the e-Transport module is also available in the TrackGPS mobile application, enabling easy management of transports.

Contact us to take advantage of this service! If you are already a TrackGPS client, you can contact your sales representative, create a ticket in the dedicated TrackGPS Support platform, or send your request to [email protected].

Support and Additional Information

For easier reporting, the authority provides transporters with a range of resources and support centers:

• ANAF Portal: anaf.ro/anaf/internet/ANAF/contact/call_center/
• Central Taxpayer Assistance Service – Call Center: 031.403.91.60

Conclusions

The implementation of the eTransport program is a significant challenge but also a crucial step in modernizing and streamlining Romania’s fiscal system. By closely monitoring road transport of high fiscal risk goods, this program significantly contributes to reducing tax fraud and increasing transparency in commercial activities. In an uncertain legislative context, the optimal solution is for transport operators, suppliers, and recipients to be proactively prepared to comply with the imposed regulations, ensuring business continuity and avoiding sanctions.