Romania: RO e-Transport System

Rumänien: RO e-Transport System

Romania: RO e-Transport System

The Ministry of Finance, through the National Tax Administration and the Romanian Customs Authority, monitors the transport of goods on the national territory through the "RO e-Transport" system. The e-Transport system was introduced by Emergency Ordinance 41/2022 and supplemented by Implementing Regulation 115/2023 on December 15, 2023. Since the issuance of Implementing Regulation 115/2023, not only products that pose a high risk in terms of tax and customs law, but all international product deliveries must be registered in the new RO e-Transport systems.

The UIT number

The UIT number must be applied for via the tax authority's internet system "RO e-Transport". It is valid for 15 calendar days for intra-community transports. The tax authority requires that the data in the system correspond 100% to reality. Changes must be updated immediately in the "RO e-Transport" system, before the vehicle enters Romania .

The UIT number must be available before the start of the transport in Romania (at the latest before crossing the border!). The UIT number can be requested a maximum of three calendar days before the transport and must be communicated to all parties involved (CMR, freight forwarder, buyer/seller, dealer). The system support can only decide the relevance for the "RO e-Transport" system at delivery level - if the exemption limit is exceeded due to the consolidated load, this is monitored manually by the EKAER team. This means: NO UIT number - NO shipping

Which goods are subject to the surveillance system

The "RO e-Transport" monitors the national (within Romania) road transport of high fiscal risk goods and the international road transport of goods (regardless of whether the goods fall under the category of high fiscal risk goods or not).
Since 15 December 2023, there is an obligation to regulate the cross-border road transport of goods (related to imports/ exports/ intra-Community acquisitions/ intra-Community supplies) regardless of the category (i.e. not only for high tax risk goods).

Roles and responsibilities

The following users are obliged to register the goods in the "RO e-Transport" system:
  • the consignee entered in the import declaration or the consignor entered in the export declaration in the case of goods which are the subject of import or export operations;
  • the Romanian beneficiary if the goods transported were acquired in an EU country;
  • the Romanian supplier if the goods transported are delivered to an EU country;
  • the owner of the warehouse, when it concerns goods in transit that are the subject of the transaction within the EU, both for goods unloaded on Romanian territory for storage or for the creation of a new shipment from one or more consignments of goods, and for goods loaded from one or more consignments of goods after storage or after the creation of a new transport on national territory.

How does the Romanian e-Transport system work

The Romanian e-transport system will be operated via the Virtual Private Space (SPV) , the tax authorities' portal used for tax purposes, including the Romanian electronic invoicing system. The e-transport system can be accessed via an API or a free application provided by the Ministry of Finance.
  • Details of the sender and recipient, the name, characteristics, quantities and value of the goods transported, the places of loading and unloading and details of the means of transport used
  • The taxpayer shall declare the transport by submitting an XML file in the e-Transport system no later than three calendar days before the start of the transport, before the goods are moved from one place to another.
  • After the file is submitted, the system performs checks (structure, syntax and semantics) and the Ministry of Finance signs the receipt of the declaration.
  • The system generates a unique code (UIT code) if the XML file complies with the requirements. This code must be attached to the goods in physical or electronic form together with the transport document so that the competent authorities can verify the declaration and the goods in transit.
  • The UIT code is valid for five calendar days, or 15 calendar days in the case of intra-Community acquisitions, starting from the date indicated at the start of the transport. It is prohibited to use the UIT code once it has expired.

Question answer

1. Can a German company report the transport?
No. Only a company registered for tax purposes in Romania can register in Virtual Private Space Register (tax number required).

    If you have any further questions, please contact us:

    George Pasniceanu
    Transport Manager / Europe Department
    phone: +49 40 360 956 31