Fiscal Bulletin - 19 November 2024

Changes to the RO e-Transport system

GEO 129/2024 published on November 11, 2024 introduces changes regarding reporting in the RO e-Transport system, as follows:

A. Introduction of the possibility of modifying the data initially entered in the RO etransport system, after the expiry of the UIT code

According to the provisions of the GEO, the name, characteristics, quantities and value of the transported goods may be changed after the expiry of the validity period of the UIT code, no later than the 25th of the month following the month in which the transport of goods was completed.

B. Modifications regarding the applicable penalties

The provisions regarding the applicability of the sanction of confiscation of the value of goods are amended as follows:

a) For the first offense found for the violation of obligations, the confiscation measure will not be applied, but only the fine, which can be between 20,000 – 100,000 RON;

b) For the second sanction applied within a maximum period of 12 months from the first sanction, the complementary measure of confiscation will be equal to 15% of the value of the undeclared goods;

c) For the third sanction applied within a maximum of 12 months from the first sanction, the complementary measure of confiscation will be equal to 50% of the value of the undeclared goods;

d) Starting with the fourth sanction applied within a maximum of 12 months from the first sanction, the complementary measure of confiscation in proportion of 100% of the value of the undeclared goods will be applied;

e) In the event that, within a period of more than 12 months from the first sanction, the economic operator commits the second contravention in the category of those mentioned above, for which he was sanctioned, the confiscation measure shall not be applied.

f) Also, by exception to the above rules, for the violation of the obligation to obtain the UIT code, the complementary sanction of confiscation does not apply in the case of verifications subsequent to the conclusion of the road transport of goods, when the goods have been recorded in the supporting documents underlying the accounting records, as well as in the users' accounts, as the case may be, during the period to which those operations relate.

The facts for which the above sanctions apply, in accordance with the provisions of art. 131 of GEO 41/2022 are:

a) Failure to declare in the RO e-Transport system the transports of goods with high fiscal risk and international transports;

b) The use by the road transport operator of the UIT code beyond its validity period;

c) Unloading on the Romanian territory the goods that are the subject of intra-community transactions in transit, except for those that are subject to storage or the formation of a new transport from one or more consignments of goods;

d) Declaring in the RO e-Transport System quantities different from those that are subject to the transport of goods. For the application of these contraventions, the National Center for Financial Information will make available to the authorized persons within ANAF, the Romanian Customs Authority, as well as by the police officers and agents of the Romanian Police, an electronic register of centralized evidence of sanctions in relation to an interval of 12 months.

C. Suspension of the application of the provisions regulating the contravention of non-compliance with the obligations of the road transport operator until March 31, 2025.

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 devices and to provide the driver with the received UIT code is suspended until 31 March 2025.

The provisions on contraventions enter into force on 21 November 2024