The RO e-Transport system becomes mandatory. UIT codes and their generation

Failure to comply with the provisions of the e-Transport Ordinance will be sanctioned, starting from July 1, 2022, with fines ranging from 5,000 lei to 100,000 lei, as well as confiscation of the value of undeclared goods (in specific situations, for example, in case of non-declaration of goods).

What is UIT and what does it represent?

The UIT code is the unique code generated by the RO e-Transport System through which the goods that are subject to the transport of goods with high fiscal risk are identified. The data relating to the sender and the recipient, the name, characteristics, quantities and value of the goods transported, the places of loading and unloading, details of the means of transport used will be recorded in the system.

The persons who have the obligation to declare will make this UIT code available to the carrier, which will be compulsorily entered on the transport document.

Thus, the advance declaration of data related to the road transport of goods with high fiscal risk will become mandatory , depending on the type of operation, the beneficiary or, as the case may be, the supplier in Romania. They will be valid for a predetermined period from the date of the beginning of the transport, and the system will allow the modification of the declared data until entering the national territory or until the transport vehicle is put into motion.

As an exception, in the case of goods with a high fiscal risk that are the subject of intra-community transactions that are temporarily unloaded on Romanian territory, the obligation to declare the data in the RO e-Transport system rests with the depositary.

The categories of transport vehicles and goods with high fiscal risk transported by road that will be monitored, as well as the procedure for applying the RO e-Transport System will be established later by Order of the president of the National Agency for Fiscal Administration, respectively by joint order of the presidents of the Agency National Fiscal Administration and Romanian Customs Authority.

The RO e-Transport system, through the mechanisms it manages, will have an important contribution to the reduction of the VAT GAP, by monitoring the transports carried out with goods with high fiscal risk, aiming at the taxation of commercial transactions and the increase of receipts to the state budget.

It is very important to remember that, in the case of domestic transports for consideration, the transport document is the CMR transport letter, according to the provisions of the road transport legislation. Economic agents could analyze the opportunity to issue an electronic CMR, taking into account the fact that Romania has acceded to the Additional Protocol on the Electronic Waybill (eCMR), to the Convention on the Contract for the International Carriage of Goods by Road (CMR) , by Law 29/2019.

On the other hand, for transports carried out with the own fleet, the CMR is not completed, but a dispatch note or similar document (for example, accompanying note).

Unfortunately, the Ro-eTransport platform is not working. Since it cannot be accessed online, carriers are forced to turn to different platforms to stay compliant with the law. For the transports that will last more than 5 days, there is another problem that is not discussed by the official entities.

Until the confusion clears up, we will have to comply with the law as best we can, because we too will be charged for not complying with it.