As a result of recent legislative changes at the end of the 2023 financial year, amendments have also affected the area of the Romanian transport reporting. Thus, the Romanian e-Transport system keeps track of both road transports of goods with high tax risk within the national territory, as provided by law, and international road transports of goods.

Obligation to declare data for international transport in Romania

The obligation to declare the data for the international transport of goods affects the following:

• in case of import/export operations:
  • the importer who is listed in the customs import declaration
  • the exporter who is listed in the customs export declaration.
• in case of intra-community acquisitions of goods: the Romanian beneficiary.
• in case of intra-community supplies of goods: the Romanian supplier.
• in case of intra-community transactions in transit, both for goods unloaded in Romania for storage or for the creation of a new consignment from one or more consignments of goods, as well as for goods loaded after storage or after the creation of a new consignment on the national territory from one or more consignments: the warehouse keeper.

Penalties for non-compliance with all these changes will be implemented from 1st of July, 2024.

Therefore, an UIT code has to be obtained under the following scenarios:

• Road transport, within the national territory, of goods with a high fiscal risk.
• International road transport of goods with a high fiscal risk.
• International road transport of general goods.

Need help with complying with the amendments? Get in touch with us and our Romanian experts to see how we can help.

Elena Sighinaș

Tax Director | Accace Romania

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+40 314 050 440

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