e-Transport in EBS-RO

1. Introduction

The legislative basis for this implementation is OUG 41/2022, amended by OUG 115/2023. The Ministry of Public Finance, through ANAF, has made available a guide that can be found here.

Implementing e-Transport requires the following steps:

• Upgrade to the latest version of EBS (at least 5.8.0-1).

• SaaS agreement based on the number of operations (documents).

• Implementation—this involves both activities performed by consultants (e.g., creating new document types) and the client filling in their own nomenclatures and mandatory data in documents.

• Training - this is optional if the current procedure covers the flows.

• support.

2. General aspects

According to the legislative basis, ANAF will monitor in real time the movement of goods with high fiscal risk on Romanian territory,  the transport of goods purchased and delivered within the EU, the transport of goods subject to customs operations, and the transport of goods between two locations on national territory.

The types of operations involving road transport of goods are: 

• purchases of goods, 

• sales of goods and 

• transfers of goods. 

The necessary data to be defined in EBS may include: 

1. New nomenclatures: Customs offices, border crossing points, and operation purpose. Starting with version 5.8.0-2 EBS-RO, these nomenclatures, together with the related migration scenarios, can be found in the application folder ESMigration.

2. Own nomenclatures (carriers, means of transport, etc.).

3. Nomenclature management

3.1. Customs offices

The list of customs offices can be found in the menu Configuration and Tools > Customization…  > Transaction parameters > Customs. 

3.2. Border crossing points

The list of border crossing points can be found in  Configuration and Tools > Customization… > Transaction Parameters > Border crossing points.

3.3. Purpose of the operation

The list of operation purposes can be found in Configuration and Tools > Customization… > Transaction parameters > Shipping purposes.

3.4. Type of operation

Currently, the type of operation is represented by the first two characters of the Operation Purpose.

There is no separate nomenclature.

However, considering that four new types of operations have been introduced, a separate nomenclature for operation types will be available in a later version.

3.5. Transporters

These can be updated by accessing the Configuration and Tools > Customization… > Transaction parameters > Transporters or via Main menu > Sales > Trade Accounts > Carriers menu. Click on the green "+" icon in the upper right corner to add.

All details must be filled in: tax registration number, address, city, county, country.

3.6. Means of conveyance

These are updated in the Configuration and Tools > Customization... > Transaction parameters > Means of conveyance menu.

In the Code column, enter the registration number (without spaces, lines, or dots—e.g., B111CMD). 

3.7. Trailers

These are updated in the Configuration and Tools > Customization... > Transaction parameters > Means of conveyance menu.

In the Code column, enter the registration number (without spaces, lines, or dots—e.g., B111CMD).

3.8. Routes

These are updated in the menu Configuration and Tools > Customization... > Transaction parameters > Routes.

The purpose of the route is to create the necessary combinations between the border crossing point (RO: customs crossing point) and/or customs office (RO: customs offices). 

The code is not important, but it should be suggestive for your own use, as you will need to select the itinerary on each document. What is important is to select the values for the Border crossing code and/or Customs code column for each itinerary.

Attention: Depending on the type of operation, there are certain restrictions on filling in this information.

For example, the customs office is only filled in for imports and exports, but only if the customs formalities take place on national territory, at a customs office. If the customs formalities take place outside the national territory, the border crossing point will be filled in.

4. Company parameter settings

Go to the menu  Configuration and Tools  > Customization... > General > Company parameters

to set the following parameters:

Implementation (User definable parameters) > User defined parameter - Number 9 (UDEFNUM09)

The impact is the source of the gross weight for each item.

It can be set to values from 0 to 15.

• 0: Net weight - the weight in the Weight field in the document line.

• from 1 to 10: Quantity in UMB from the document line * Numbers 1-10 on the item card.

• from 11 to 15: Amount 1-5 in the document line.

The default value is 0 - the weight field in the document line.

Regardless of the source, the gross weight will be rounded to 2 decimal places.

ANAF services and declarations > e-Transport - Item UDF field where the item code is entered (E_TRANSPORT_ITEM_CODE)

This parameter defines the source for retrieving the item code.

Possible values:

• 1: Code 

• 2: Alternative code

• 3: Tax code

• 4: International code 

• 5: Net profit factor code

• 6: Intrastat code

• 7: Customs tariff class

• 8: From 8 to 17: Comment 1 to 10 from the item card.

The default value is 3 - tax identification code. The recommended value is 6.

5. Connection with ANAF

Go to the Configuration and Tools > System integrations > Connection settings > ANAF - Accountant authorization menu and click the Authorization for e-Transport button.

6. Documents

For each shipment, a document must be created containing several details in order to submit a complete request to ANAF and obtain the shipment code - UIT.

Two new types of documents will be used, ETR_S and ETR_P, related to delivery and purchase operations, respectively. The two types of documents have no impact on the system other than being the source for obtaining the UIT code. Their functionality is as follows:

• allow obtaining a UIT code for multiple orders 

• allow management of the date of obtaining the UIT code: other than that of the initial order.

The two types of documents are generated by the newly created transitions from the source documents.

Possible flows at Acquisition:

• CCOC-NIR-FRC

• COC-PRC-NIR-FRC

• COC-PRC-RO.FRC-RO.NIR, etc.

Since the UIT code must be obtained when the goods are loaded, it is very important that the ETR_* document be generated from the source document(s). More specifically, either from the COC if working on the first flow above, or from the PRC if working on the second flow.

Below are the fields that must be completed on the document for e-Transport purposes in the "Other data" tab:

1. Transporter

2. Route

3. Means of transportation

4. Trailer no. 1 - optional

5. Trailer no. 2 - optional

6. Purpose of shipment

7. Doc. type (e-Transport) - here you can set a default value with the possibility of modification.

It is also important to have the measurement units for weight on all items.

7. Special fields

Loading area

This field is only transmitted when road transport begins on national territory.

The source is the warehouse field, which must contain information about the city, county, country, and postal code. The most common cases are related to deliveries:

In the case of intra-community acquisitions or imports, this field may be transmitted if the road transport starts on national territory but at a border crossing point (AIC case) or customs office (IMP).

Note: This case is not currently covered; it is under review to identify the appropriate data source. 

Unloading location

This field is only transmitted if the place of unloading is on national territory.

The most common cases are related to purchases. Considering that, in the case of purchases, the destination within the country can be a warehouse or a customer address in Romania, the source of this field can be Warehouse or Shipping address. To align the working method, the Shipping address will be used to assign the final location.

Considering that, as standard in EBS-RO, this field is always filled in with the business partner's details, and that, in the case of purchases, it must be either a customer's address in RO or your own address in RO, an FPP will be installed that will automatically fill in:

• Recipient: own company

• Address: warehouse

Both fields can be modified with a client address.

In the case of deliveries, this field may be transmitted if the route ends on national territory but not at a border crossing point or customs office. 

Please note: This case is not currently covered; it is under review. 

Trading partner

The data transmitted for the trading partner is:

• TRN

• Country (ISO code)

• Name

The data source is the field Agent  (which is in most cases identical to the trading partner). However, there are cases where the two fields are not identical.

For example, an import purchase where customs formalities are carried out at a customs office in Romania. However, the invoice is issued by a supplier in the EU.

The purpose of the operation for eTransport will be related to import, and in the field Agent the trading partner from where the goods are sent will be filled in.

Transport document number

There is an e-Transport parameter found in Configuration and Tools > Customization… General > Company parameters menu in the ANAF services and declarations group: Source of document number (E_TRANSPORT_SOURCE_DOC_NO).

It can accept various values depending on which the Document No. field will be taken.

• Current document number

• Comment 1 to 5

• Argumentation

• Alternative argumentation

• Comment

• AWB number (if EBS integration was used)

8. e-Transport scroller

To request the transport code from ANAF, access the menu: Inventory > e-Transport - Shipment management.  

The related automations are:

8.1. Create UIT

The Create UIT button sends all data associated with the selected document to ANAF, and if everything is OK, you will receive the ID for the associated transport - UIT code.

8.2. UIT Confirmation

There is also an option to receive confirmation of the UIT code. This is possible through the UIT Confirmation automation launched by the button of the same name.

8.3. Modify UIT

The next button, Modify UIT, launches an automation that allows resending a modified document that already had a valid UIT code.

8.4. Update UIT status

The Update UIT status button calls the automation to update the information in the Update status column for the selected documents (lines). 

8.5. Download UIT 

The Download UIT button should be used to download the UIT file in xml format.

8.6. Delete UIT

The option to delete an obtained UIT code has also been added. This is possible through the automation called by the last button - Delete UIT.

9. e-Transport v2

In order to introduce new functionalities, ANAF has developed a new version of e-Transport. This still works in parallel with the first version. To simplify things, SBS e-Transport, which is the basis for ensuring the integration of e-Transport into EBS-RO, can differentiate, depending on the parameters in which the request is formulated, which of the versions will be used to continue communication with ANAF. Therefore, only minimal parameterization is required for the EBS-RO user.

Important: Only e-Transport v2 covers intermodal transport.

9.1. Preliminary considerations

In order for EBS-RO to use these new features, the following are required in advance:

1. The latest Hotfix for EBS-RO version 5.13.0-3 must be installed.

2. Configure the shipping goals.

3. Configure itineraries (only for intermodal transport).

9.2. Purpose of shipment

Go to the settings page: Configuration and Tools> Customization... > Transaction Parameters > Shipping Purposes. 

Two pieces of information are extracted from the Shipping value field for UIT: 

1. Type of operation and 

2. Scope of the operation - purpose of the shipment. 

The scope of the operation will indicate whether the UIT structure is v1 or v2.

The purpose of shipping in v1

The shipping purpose will contain:

• Shipping purpose: all digits.

• Operation type: first 2 digits.

The purpose of shipping in v2

The value of the goal contains:

• Shipping purpose: first digits before #.

• Operation type: the 2 digits after #.

List of examples of types of operations in v2 (same as in v1): 

List of examples for shipping purpose in v2 - (these are different from  v1):

9.3. Routes

For intermodal transport, routes must contain:

1. Address

2. City

3. District

4. Country

5. Postal code

No customs codes or border crossing points will be established for this type of route.

The route will be used in documents in the same way as it is currently used.

To define a route, go to the settings page: Configuration and Tools > Customization... > Transaction Settings > Routes. 

10. Legal basis details

The Ministry of Public Finance has a section entirely dedicated to e-Transport legislation, which can be consulted here.

Applicability of ordinances: 

• Reporting obligations - from December 15, 2023

• Penalties - from July 1, 2024

Legislative summary:

Government Emergency Ordinance 115/2023 amends and supplements Government Emergency Ordinance 41/2022 establishing the national system for monitoring road transport of goods with high fiscal risk, RO e-Transport, as follows:

1. The RO e-Transport System monitors domestic road transport of goods with high fiscal risk and international road transport of goods.

• Declaration of shipments of goods with high fiscal risk on national territory, based on the UIT code, taking into account the limitations provided - goods with high fiscal risk with a total gross weight exceeding 500 kg or a total value exceeding 10,000 lei)

• Declaration of international road transport of goods, based on the UIT code (note that this does not specify only high fiscal risk, but generalized risk, all goods subject to international transport, without specifying limitations on total mass or total value)

• Excerpt from GEO 115, Art. 1, para. 2: The RO e-Transport System monitors domestic road transport of goods with high fiscal risk and international road transport of goods.
  
  

2. Who declares data relating to international freight transport in the RO e-Transport system?
   The obligation to declare in the RO e-Transport System the data provided for in Article 4(1)(a) relating to international transport of goods (intra-Community acquisitions and deliveries, imports, and exports) lies with the following users: (a) persons who, in their capacity as economic operators, carry out international transport of goods; (b) persons who, in their capacity as economic operators, carry out intra-Community acquisitions and deliveries, imports, and exports; (c) persons who, in their capacity as economic operators, carry out international transport of goods; (d) persons who, in their capacity as economic operators, carry out intra-Community acquisitions and deliveries, imports, and exports; (e) persons who, in their capacity as economic operators, carry out international transport of goods; (f) persons who, in their capacity as economic operators, carry out intra-Community acquisitions and deliveries, imports, and exports; (g) persons who, in their capacity as economic operators, carry out international transport of goods; (h) persons who, in their capacity as economic operators, carry out intra-Community acquisitions

1. the consignee listed in the import customs declaration, or the consignor listed in the export customs declaration, in the case of goods subject to import or export operations, as applicable.

2. the beneficiary in Romania, in the case of intra-Community acquisitions of goods.

3. the supplier in Romania, in the case of intra-Community deliveries of goods.

4. the depositary, in the case of goods subject to intra-Community transactions in transit, both for goods unloaded on Romanian territory for storage or for the formation of a new transport from one or more consignments of goods, and for goods loaded after storage or after the formation of a new transport on national territory from one or more consignments of goods.
   The novelty consists of the measure implemented regarding the reporting obligations and the definition of users relating to the international transport of goods, while the provisions regarding the reporting of the transport of goods with a high fiscal risk on national territory remain unchanged, in accordance with Article 8 of GEO 41/2022.
   
   

3. UIT code:
   To generate the UIT code, users referred to in Article 8(1) and Article 8^1 may declare data relating to the transport of goods in the RO e-Transport System no later than three calendar days before the date declared for the start of transport, but before presenting themselves at the border crossing point at the entrance to Romania or at the place of import, or before the vehicle is actually set in motion, as the case may be (note for users: the consignee listed in the customs declaration, the beneficiary and the supplier in Romania in the case of intra-Community acquisitions and deliveries, both for goods with fiscal risk and for those that are not subject to fiscal risk classification, are required to generate the UIT code, to be made available to the transport operator/driver). Regarding the validity of the UIT code (the provisions of GEO 41/2022 remain unchanged): The UIT code is valid for 5 calendar days, or 15 calendar days in the case of intra-Community purchases of goods, as well as in the case of commercial operations referred to in Article 2(9)(g) and (j), starting from the date declared for the start of transport. The use of the UIT code by the road transport operator beyond its period of validity is prohibited.
   
   

4. Road vehicle weight
   The categories of road vehicles monitored by the RO e-Transport System are those with a maximum technically permissible weight of at least 2.5 tons, loaded with high-risk goods with a total gross weight exceeding 500 kg or a total value exceeding 10,000 lei.
   
   

5. Obligations of carriers
   Road transport operators are required to equip transport vehicles with telecommunications terminal devices that use satellite positioning and data transmission technologies referred to in Article 4(1)(b^1), and also to provide drivers with the ITU code received.
   
   

6. Offenses and penalties - applicable from July 1, 2024.

   1. A fine ranging from 20,000 lei to 100,000 lei for legal entities, as well as confiscation of the value of undeclared goods and a fine ranging from 10,000 lei to 50,000 lei for individuals, for:
      Failure to declare in the RO e-Transport System data relating to the transport of goods with a high fiscal risk (national transport), as well as data relating to all international transport of goods, so that they can be identified by the UIT code (intra-Community/extra-Community import/export) and declaring in the RO e-Transport System quantities different from those that are the subject of the transport of goods.

   2. A fine ranging from 10,000 lei to 50,000 lei for individuals or a fine ranging from 20,000 lei to 100,000 lei for legal entities for:

      • Art. 8: The transport organizer or transport operator, as applicable, is required to update, during the period of validity of the UIT code, the information regarding the identification of the road transport vehicle whenever it changes, before the vehicle is put back into service (if, when the vehicle loaded with goods with a high fiscal risk is put into service or during transport, the RO e-Transport System is not operational, the reporting obligation provided for in paragraph (1) and the updating obligation provided for in paragraph (1^1) shall be suspended until the system is back in operation – For the situations provided for in paragraph (1^2), the obligations provided for in paragraph (1) and/or paragraph (1^1) shall be fulfilled by the end of the next working day after the system is back in operation, including for completed transports). The RO e-Transport System shall be used to notify the parties involved in the transport of high-risk goods on national territory.

      • Art. 11 – paragraph 3: It is prohibited to modify the data recorded in the RO e-Transport System regarding the transport of goods after presentation at the border crossing point upon entry into Romania or at the place of import, respectively after the actual movement of the vehicle on public roads, as the case may be.

      • Art. 12 – paragraph 1: If a consignment of goods includes both high-risk goods and other goods that do not fall within the category of high-risk goods established for this purpose by order of the president of the National Agency for Fiscal Administration, the users referred to in Art. 8 paragraph (1) shall be required to declare in the RO e-Transport System the data relating to the transport of all goods transported in a consignment of goods.

      • Art. 12 – para. 2: If the documents held by the users referred to in Art. 8 para. (1) letter d) do not show that the goods transported fall into one of the categories of goods referred to in para. (1), they are required to declare in the RO e-Transport System the data related to the transport of all goods transported within a consignment of goods.

      • Art. 8^2: 

        1. The road transport operator is required to ensure the transfer of current positioning data for the transport vehicle, which is subject to declaration, throughout the entire transport route of the goods being monitored by the RO e-Transport System.

        2. The road transport operator is required to equip transport vehicles with telecommunications terminal devices that use satellite positioning and data transmission technologies referred to in Article 4(1)(b^1). The telecommunications terminal devices referred to in Article 4(1)(b^1) are installed in the vehicle's engine compartment and are equipped with a power supply that is independent of the vehicle's electrical system.

        3. The provisions of paragraph (2) shall not apply where the positioning data of the transport vehicle is transferred by its devices.

        4. The road transport operator is obliged to provide the driver with the UIT code received in accordance with the provisions of Art. 8 para. (2).

   3. Fine ranging from 5,000 lei to 10,000 lei for: 

      • Failure by the road transport operator to comply with legal provisions (GPS, satellite positioning data transmission terminal equipment + presentation of the UIT code received by the driver): 

      • Art. 8^3: In the case of transport of goods referred to in Article 1(2), the driver of the transport vehicle is required to start the positioning device before starting transport on national territory and to stop the positioning device only after delivery of the goods to the declared place of delivery on national territory or after leaving national territory.

      • Art. 10, paragraph (1): The driver of the transport vehicle is required to present, at the request of the competent authorities within the National Agency for Fiscal Administration or the Romanian Customs Authority, or at the request of police officers and agents within the Romanian Police, the documents accompanying the transport of goods subject to monitoring through the RO e-Transport system, together with the UIT code provided in accordance with the provisions of Article 8^2(4).

7. Legal basis:

• Government Emergency Ordinance 41/April 8, 2022 – establishing the National System for Monitoring Road Transport of Goods with High Fiscal Risk RO e-Transport and repealing Art. XXVIII of Government Emergency Ordinance No. 130/2021 on certain fiscal and budgetary measures, the extension of certain deadlines, and the amendment and supplementation of certain normative acts

• Government Emergency Ordinance 115/December 14, 2023: Articles LXXIV, LXXV - on certain fiscal and budgetary measures in the field of public expenditure, for fiscal consolidation, combating tax evasion, amending and supplementing certain normative acts, as well as extending certain deadlines

• ORDER No. 2545/6316/2022 of December 21, 2022 - approving the Procedure for the use and operation of the national system for monitoring the transport of goods with high fiscal risk RO e-Transport.