Changes regarding the RO e-Transport system | Tax Flash 103

 

On April 30, 2024, Emergency Ordinance no. 43/2024 for the amendment and completion of some normative acts was published, which brings a series of changes regarding the RO e-Transport system:

1. The list of persons who have the obligation to declare international shipments of goods in the RO e-Transport system is being extended. Thus, in addition to the previous provisions, the reporting obligation also falls to the following persons:

• to the Romanian service provider, in the case of commercial operations representing a non-transfer both for the goods unloaded on the territory of Romania for the provision of services, and for the resulting goods reshipped to the state of the commercial partner;
• the beneficiary from Romania, in the case of commercial operations representing a non-transfer both for the goods shipped from Romania for the provision of services in a member state of the European Union, and for the resulting goods reshipped to Romania;
• the customer from Romania, in the case of commercial operations that subscribe to the call off stock regime in the situation where Romania is the member state to which the goods were shipped or transported both for the goods unloaded on the territory of Romania and for the goods delivered in a later stage after arrival, to another taxable person in Romania or if the respective goods are returned to the member state from which they were originally shipped or transported;
• the supplier from Romania, in the case of commercial operations that subscribe to the call off stock regime in the situation where Romania is the member state from which the goods were shipped or transported both for the goods shipped from Romania, and in the case that the respective goods are returned to Romania."

2. With regard to the contraventions applicable for the non-declaration in the RO e-Transport System of the data relating to the transport of goods with high fiscal risk and the data relating to the international transport of goods, it is clarified that the complementary sanction of confiscation does not apply in the case of findings resulting from checks subsequent to the end of the road transport of goods, when they have been registered in the supporting documents that are the basis of the accounting records, as well as in the accounting of the users, as the case may be, in the period to which the respective operations refer.

3. Two new operations exempt from declaration in the RO e-Transport system are added:

• the transport of excisable products that circulate under a suspensive regime of excise duties or with excise duties paid in the shipping member state, according to title VIII "Excise duties and other special taxes" of Law no. 227/2015, with subsequent amendments and additions, respectively through the use of the excise goods movement control system, called EMCS, for issuing the electronic administrative document e-DA or the simplified electronic administrative document e-DAS;
• the transport of goods by postal service providers in postal parcels, defined according to the provisions of art. 2 point 16 of the Government Emergency Ordinance no. 13/2013 regarding postal services, approved with amendments and additions by Law no. 187/2013, with subsequent amendments and additions.
• We note that according to GEO 13/2013 postal service provider means any authorized natural person, sole proprietorship, family enterprise or any legal entity whose activity consists, always in part, in the provision of one or more postal services, and the postal parcel represents a postal shipment with a maximum weight of 31.5 kg, containing goods with or without commercial value.

4. It is also clarified that the sanctions applicable from July 1, 2024 regarding the RO e-Transport system apply starting from July 1, 2024 for the acts committed and ascertained starting from this date (previously it was not clearly stated whether it applies only to the acts committed starting from this date).