The government has adopted a series of changes regarding the RO e-Transport system

Below, we detail the most important changes brought by the Government Emergency Ordinance no 129/2024 (“Ordinance”).

Data collection from national companies with state capital

For the purpose of monitoring road transport of goods, the possibility of data collection by ANAF from national companies or national societies with fully state-owned capital is introduced, as well as interconnection with various elements owned and used by public authorities / institutions or state-owned companies (such as cameras, devices for determining the quantities of transported products etc.).

Introduction of the possibility to modify data about goods after the expiration of the UIT code.

The possibility of modifying data regarding the name, characteristics, quantities, and value of transported goods reported in the RO e-Transport system is introduced. Changes can only be made after the expiration of the UIT code validity period, but no later than the 25th of the month following the one in which the transport of goods was completed.

Another important provision stipulates that the modification of data represents information related to the specific risk profiles of taxpayers, according to the provisions of Government Emergency Ordinance no. 116/2023 regarding certain measures for managing and recording the current revenues of the public budget through the implementation of digitalization projects. This normative act stipulates, among other things, that the national strategic interest IT systems (including RO e-Transport) are necessary for preventing, reducing and combating of tax evasion and fraud through fiscal administration tools, in order to obtain information related to the specific risk profiles of taxpayers. Moreover, it is stipulated that the information obtained from the risk profiles of taxpayers, as well as discrepancies and inconsistencies in the declaration or accounting and fiscal reporting system, are used in fiscal administration activities, including through fiscal control structures.

RO e-Transport sanctions

As a preliminary note, we remind that the actions for which the law stipulates for the application of the measure of the confiscation of the equivalent value of goods are as follows:

• Failure to declare in the RO e-Transport system the transport of goods with high fiscal risk and international transport of goods (failure to obtain the UIT code);
• The use of the UIT code by the road transport operator beyond its validity period;
• Unloading in the territory of Romania of goods that are subject of intra-community operations in transit, except for those that are subject to storage or the formation of a new transport from one or more batches of goods;
• Declaring in the RO e-Transport System quantities different from those that are subject of the transport of goods.

The system for applying the complementary sanction of confiscation is modified as follows:

• For the first offense identified for violating the above obligations – the confiscation measure is not applied, only a fine is imposed, which can be between RON 20.000 – 100.000;
• For the second sanction applied within a maximum of 12 months from the first sanction of the offense - the complementary measure of confiscation will be equal to 15% of the value of undeclared goods;
• For the third sanction applied within a maximum of 12 months from the first sanction of the offense - the complementary measure of confiscation will be equal to 50% of the value of undeclared goods;
• Starting with the fourth sanction applied within a maximum of 12 months from the first sanction of the offense - the complementary measure of confiscation is applied in the proportion of 100% of the value of undeclared goods;
• In the situation where, more than 12 months after the first sanction of the offense, the economic operator commits a second offense from the category mentioned above, for which it was sanctioned, the confiscation measure is not applied. For subsequent offenses found, the rules from points (ii) – (iv) apply.

Additionally, the  Ordinance stipulates that, as an exception to the above rules, for failure to comply with the obligation to obtain the UIT code (item a. above), the complementary confiscation measure does not apply in cases where violations are identified during inspections conducted after the completion of road transport of goods, when these have been recorded in the supporting documents underlying the accounting records, as well as in the users' accounting, as applicable, for the period to which the respective operations refer.

At the same time, the Ordinance provides that an electronic register for the centralized recording of applied sanctions will be established at the level of the National Center for Financial Information, available to the persons authorized to ascertain and apply sanctions, with an access procedure to be the subject of a joint order of the Presidents of ANAF, the Customs Authority, and the Ministry of Internal Affairs (MAI), issued within 30 days.

Last but not least, the suspension of the application of sanctions for non-compliance by transport operators with the obligations to ensure the transfer of current vehicle positioning data, to equip vehicles with GPS-type devices, and to provide the driver with the received UIT code is extended until 31 March 2025.

The OUG stipulates that the provisions regarding the establishment and sanctioning of contraventions come into force within 10 days from the date of entry into force of this Ordinance.