In short: a freight forwarder is not automatically required to declare the transport in RO e-Transport; this obligation lies with the user defined in art. 8 of OUG 41/2022, depending on the type of operation. If you broker a run for another haulier, your main role is to pass on the UIT code to them. If you carry out the transport with your own vehicles, you have the same obligations as a transport company, including equipping your trucks with satellite positioning devices and sending the data to ANAF (Romanian tax authority).
If you run a freight forwarding company, you probably already know about e-Transport. It is a topic that surrounds us on all sides right now, as the grace periods protecting against fines have come to a complete end.
Although the enforcement of penalties was postponed several times, April 1 was the final deadline for complying with the regulations on sending GPS data to ANAF. From that date on, trucks started being stopped at customs for inspection, and fines began to be issued from the very first day.
In many cases, we come across a lack of information or incomplete information among those affected by this regulation. In this article, we aim to bring some clarity regarding the freight forwarder's responsibility in the e-Transport system.
What is e-Transport?
This is a system designed to monitor the transport of goods with a high fiscal risk. Every run carrying goods on the list of high fiscal risk goods must be registered in the e-Transport system.
After registration, it receives a 16-character UIT code. The UIT code is unique to each individual transport and helps identify the transports and the vehicles associated with them.
If the vehicle exceeds a weight of 2.5 tons AND the goods have a weight of more than 500 kg OR a value of more than 10,000 lei, GPS positions must be sent to ANAF for the duration of the transport.
The purpose of this system is to reduce tax evasion and ensure more effective control of commercial road transport. Thanks to the traceability provided by the UIT code and real-time monitoring, the authorities can more easily identify any irregularities.
The obligation to declare the transport in e-Transport lies mainly with the beneficiary or the shipper, depending on the nature of the transport. For intra-community transport, liability may also lie with the haulier.
Failing to declare transports, or declaring them incorrectly, can lead to significant fines as well as confiscation of the goods carried. The system plays an important role in increasing tax compliance and protecting the state budget.
The use of the of the e-Transport system is mandatory starting from certain deadlines set by law, depending on the type of taxpayer and the goods transported. It is important for companies to keep themselves constantly informed to avoid penalties.
What kinds of transport are affected?
The e-Transport system affects all transports that:
- Start and end in Romania
- Start in Romania and end in another country
- Or start in another country but end in Romania
So if you run a freight forwarding company or broker transports within Romania, the e-Transport system affects you directly.
What obligations does a freight forwarder have?
A freight forwarder may face several situations. If it is listed as the transport operator in the ANAF declaration and is going to carry out the transport with its own vehicles, its obligations are the same as those of a transport company.
If you run a freight forwarding company through which you broker a run for another haulier, you are required to provide them with the UIT code.
It is not your responsibility to send GPS data to ANAF, but it is in your interest to stay on top of this. If the transport is stopped because GPS data was not sent to ANAF, it will be delayed and you will be directly affected.
What solutions are available to you?
The e-Transport module developed by CargoTrack is the ideal solution if you run a freight forwarding company. It fully automates the process, being connected to ANAF and retrieving the UIT codes.
Here are the main benefits:
- UIT codes are retrieved Automatically from the ANAF platform, with no manual entry
- See whether the data is being sent correctly to ANAF and step in immediately if problems arise
- You can quickly move a UIT code from one truck to another, depending on the situation
- You have a clear record of every run, no matter how many hauliers are involved
Whether you run a freight forwarding company or a transport company, the e-Transport regulation may well put you in a difficult position. The fines are significant, so it is important to comply with the law.
If you have questions or are interested in our e-Transport solution, don't hesitate to contact us.
Frequently asked questions about e-Transport for freight forwarders
Who is required to declare the transport in e-Transport when the goods are brokered through a freight forwarder?
The obligation to declare lies with the user defined in art. 8 of OUG 41/2022, depending on the operation: the consignee in the import customs declaration, the consignor in the export customs declaration, the beneficiary in Romania for intra-community acquisitions, the supplier in Romania for intra-community supplies and domestic transactions, and the warehouse keeper for goods in transit. A freight forwarder does not automatically declare the transport, unless it itself acts in one of these capacities or carries out the run with its own vehicles.
Does the freight forwarder have to send GPS data to ANAF?
No. Under OUG 41/2022, the obligation to equip vehicles with telecommunication terminal devices using satellite positioning technologies and to send the data for the duration of the transport lies with the road transport operator. The freight forwarder nevertheless remains indirectly exposed: if a truck is stopped at an inspection due to missing positioning data, the run is held up and deadlines to the end customer are affected.
From what weight or value of goods does the UIT code become mandatory?
The obligation applies to vehicles with a technically permissible maximum weight of at least 2.5 tons, loaded with high fiscal risk goods whose total gross weight exceeds 500 kilograms or whose total value exceeds 10,000 lei, for at least one consignment of goods. Below these thresholds, the transport in question is not subject to the declaration obligation in the RO e-Transport system.
How long is a UIT code valid and when is it generated?
The UIT code can be generated no more than three days before the declared transport start date and is valid for five calendar days from that date. For intra-community acquisitions of goods and certain operations expressly provided for in OUG 41/2022, the validity is 15 calendar days. A transport carried out with an expired UIT code is treated by the authorities as an undeclared transport.
What fines does a company face if it does not comply with its e-Transport obligations?
The offenses set out in OUG 41/2022 are punishable by fines from 10,000 to 50,000 lei for individuals and from 20,000 to 100,000 lei for legal entities. Confiscation of the value of the undeclared goods may also be applied, on a graduated basis: no confiscation for the first offense, 15% for the second, 50% for the third and 100% from the fourth offense within a 12-month period.
What does a freight forwarder have to do with the UIT code when it subcontracts the run?
It must send the UIT code to the haulier that actually performs the run, so that the road transport operator can make it available to the driver before departure. The code accompanies the goods throughout the journey and is presented at inspections. The declared data, i.e. the vehicle, the route and the validity period, must match the reality on the ground; otherwise the transport is considered non-compliant.
What happens if the truck is changed during the run?
The change is allowed: the definition of a consignment of goods in OUG 41/2022 expressly provides that the means of transport may be changed during the journey from the loading place to the unloading place. The UIT code remains associated with the consignment, but the vehicle data in the declaration must match the reality on the ground, with the update made through the data modification feature of the RO e-Transport System. Check the ANAF procedure in force before making the change.
