Amendments to the RO e-Transport System
Government Emergency Ordinance no. 41/2022 (GEO no. 41/2022) on the establishment of the RO e-Transport national system for monitoring the road transport of goods has been amended by Government Emergency Ordinance no. 129/2024 (GEO no. 129/2024).
The main amendments introduced are as follows:
a) Updating of data after expiration of the UIT code
• The name, characteristics, quantities and value of the transported goods may be modified after expiration of the validity period of the UIT code, more precisely up to the 25th day of the month following the month in which the transport of goods was completed. The updated data includes information regarding the risk profiles of taxpayers
b) Incremental penalties
• A set of incremental penalties is introduced for the following offences:
– failure to declare in the system information pertaining to the transport of goods that would allow them to be identified by UIT code,
– the use of a UIT code by the transport operator after its validity has expired
– the unloading in Romania of goods that are the subject of intra-community transactions in transit, with the exception of those unloaded for the purposes of storage or forming part of a new transport made up of one or more batches of goods;
– declaration in the system of quantities different from those that are the subject of the transport
• For the first offence, the penalty involving confiscation of the value of undeclared goods no longer applies, but the fine remains in force, at between RON 10,000 and 50,000 for individuals, and between RON 20,000 and 100,000 for legal entities.
• For the second offence, if committed within 12 months of the first sanction, a fine will be imposed together with confiscation of 15% of the value of any undeclared goods.
• For the third offence, a fine will be imposed together with confiscation of 50% of the value of any undeclared goods.
• Starting with the fourth offence, a fine will be imposed together with confiscation of 100% of the value of any undeclared goods.
• If the economic operator commits a second offence 12 months or more after the first sanction, the penalty imposed will consist of a fine only. Any subsequent offences committed within 12 months of this second offence will then also be subject to confiscation of the value of any undeclared goods at the incremental rates stated above (i.e., 15%, 50% or 100%)
• The complementary penalty of confiscation of the value of the goods for failure to declare information in RO e-Transport system will no longer apply where verifications are performed after the road transport of goods has been completed and the goods in question have been recorded in thesupporting documents that form the basis of the accounting entries or in users’ accounts, as the case may be, for the period to which the respective operations refer.
c) Postponed application of certain penalties
• The application of penalties will be postponed until 31 March 2025 in cases of non-compliance by road transport operators with the following obligations:
– ensuring the continuous transmission of vehicle positioning data throughout the monitoring period to the RO e-Transport system;
– equipping transport vehicles with devices that use satellite-based positioning and data transmission technologies, where the vehicles in question are not already equipped in this manner;
– transmitting the UIT code to the driver.
d) Digital register of penalties imposed
• A digital register will be set up at the National Centre for Financial Information through which the competent authorities will be able to access a centralised record of penalties imposed as per GEO no. 41/2022
In addition to the amendments recently published in the Official Gazette of Romania, we make available the below chart prepared by TPA Romania, which presents in a simplified way the shipments that should be declared in the RO e-Transport system:
Source: Government Emergency Ordinance no. 129/2024 on the modification and supplementation of
Government Emergency Ordinance no. 41/2022 on the establishment of the RO e-Transport national system for monitoring the road transportation of goods and the repealing of Article XXVIII of Government Emergency Ordinance no. 130/2021 on certain fiscal-budgetary measures, the postponement of certain deadlines and the modification and supplementation of certain normative acts.
