The RO e-Transport system is an initiative of the National Agency for Fiscal Administration (ANAF) to monitor the road transport of goods at high fiscal risk. Initially implemented in 2022, this system has undergone significant changes in 2025, aimed at extending obligations and introducing new deadlines for compliance.

1.Who is required to report?

The following categories of economic operators are obliged to use the RO e-Transport system:

• Importers and exporters of high tax risk goods;
• Firms engaged in the intra-Community transport of such goods;
• Beneficiaries and consignors of goods transported on Romanian territory;
• Carriers engaged in domestic and international transport of goods at tax risk.

2.Necessary data and operating mode.

In the RO e-Transport system, data on road transport of goods with high tax risk or, in certain cases, other categories of transport, depending on the legislation in force, must be reported. Here are the main data to be reported:

• Sender and consignee data -Name and identification data of sender and consignee (CUI/CIF, address, etc.)
• Transport data :
  • Estimated start date and time of transport
  • Place of loading and place of unloading (exact addresses)
  • Type of transport (national, intra-Community – purchase/delivery, or other commercial operations)
  • Duration of validity of the UIT code (automatically calculated according to the type of transport)
• Means of transport :
  • Vehicle registration number
  • Vehicle type
• Data on goods:
  • Product name
  • NC code (Combined Nomenclature) – to identify the type of product
  • Quantity and unit of measurement
  • Total weight
  • Goode value (VAT excluded)
  • Packaging – if applicable

3.UIT code.

The ITU code is automatically generated by the platform after the data is filled in, at the latest 3 days before the date of transport. It is valid for 5 calendar days for national shipments and 15 calendar days for acquisitions from other EU countries or for certain commercial operations, starting from the date declared for the start of the shipment:

Transport of high tax risk goods:

• On national territory, if the vehicle has a maximum authorised mass of at least 2.5 tonnes and is transporting goods with a total gross mass of more than 500 kg or a total value of more than 10.000 lei

International transport:

• For all types of goods (not only high tax risk goods), if the above conditions are met.

4.Which goods have to be reported?

The full list according to Order 802/2022 can be found here.

Intra-Community deliveries : According to Order 1337/2024, any consignment with a maximum authorised mass of at least 2.5 tonnes and goods with a total gross mass of more than 500 kg or a total value of more than 10,000 lei must be reported in the system and require an ITU code , regardless of whether they are considered tax-risk or not.

5.GPS data transmission

According to GEO no. 41/2022, the road transport operator has the obligation to ensure the transfer of real-time positioning data of the vehicle used, for the entire duration of the journey, in the case of goods transport monitored by the RO e-Transport System.

In addition, the road transport operator must equip the vehicles used with telecommunications terminal-type devices using satellite localisation and data transmission technologies. This obligation does not apply if the vehicle is already fitted with equipment capable of automatically transmitting such data.

At the same time, the operator is responsible for providing the driver with the ITU code generated by the system, which must be presented during the journey.

The driver is obliged to switch on the positioning device before starting the transport within the national territory and to switch it off only after the goods have been delivered at the indicated destination or after leaving the country.

According to Ordinance No 27/2011 on road transport, a road transport operator is any undertaking which carries out road haulage and/or road passenger transport activities for hire or reward, whether established in Romania or in another country.

As of 1 January 2025, it is mandatory to transmit GPS data to ANAF for shipments of goods declared by ITU code. According to GEO 29/2025, penalties for non-transmission of GPS coordinates are suspended until 31 December 2025, but the obligation to transmit remains.

6.Penalties applicable from 1 January 2026.

Non-compliance can lead to:

• Fines up to 100,000 RON for legal entities;
• Fines up to 10,000 RON for drivers;
• Confiscation of goods transported without legal documents;
• Penalties for failure to transmit GPS data.

7.Conclusion

RO e-Transport brings major changes to the monitoring of tax-sensitive goods transport. It is essential for economic operators to inform themselves and comply with legal requirements in order to avoid penalties and contribute to a transparent tax environment.

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