RO e-Transport Guide 2025: Who Reports and What Risks Apply?

Alongside e-Invoice, another digital system creates major operational pressure for entrepreneurs: RO e-Transport. This is Romania's electronic monitoring system for road transport of goods.

Its purpose is to reduce tax evasion for "sensitive" products (vegetables, fruit, beverages, construction materials, clothing, etc.) and, more recently, for all international transports.

1. What Is the UIT Code?

The UIT code is a unique code generated by the e-Transport system through SPV. This code must accompany goods either physically (delivery note/invoice) or digitally.

[!IMPORTANT] > Golden rule: Without a valid UIT code, goods can be confiscated by ANAF/Customs, and fines can be substantial.

2. Who Must Report in e-Transport?

The reporting obligation falls, depending on the case, to:

1. The recipient (for imports or intra-community acquisitions).
2. The sender (for exports or intra-community deliveries).
3. The supplier (for domestic transport of high fiscal-risk goods).

What Are "High Fiscal-Risk Goods"? (2024/2025 list)

This list is defined by ANAF order and targets products prone to tax evasion. It includes NC (Combined Nomenclature) codes:

1. Vegetables and fruits:
   • Potatoes, tomatoes, onions, garlic, cabbage, cauliflower, carrots.
   • Bananas, citrus fruits, grapes, melons, apples, pears.
2. Alcoholic beverages:
   • All categories (NC 2203 - 2208).
3. Construction and mineral goods:
   • Salt, soil, stone, gypsum, lime, cement (NC 2505, 2517).
   • Pig iron, iron, steel (NC 7213, 7214).
4. Clothing and footwear:
   • Knitted/crocheted and non-knitted garments.
   • Footwear of all types.

[!WARNING] > Reporting thresholds: Not every shipment must be declared. The obligation applies only if the vehicle exceeds 2.5 tons and:

1. Goods weigh more than 500 kg.
2. OR the value of goods exceeds 10,000 RON.

3. 2025 Update: Mandatory GPS Monitoring

A major change is mandatory GPS tracking. Carriers must transmit real-time GPS coordinates to ANAF during transport.

• If the vehicle has GPS equipment, it must be integrated.
• If not, the driver must use a dedicated mobile app on phone/tablet.
• Important: the driver must start monitoring when transport begins and stop it at delivery.

4. Compliance Checklist (How to Avoid Fines)

• Verify NC codes: make sure you know the correct customs code for each product.
• Weigh goods accurately: if in doubt, declare; 500kg is reached quickly.
• Generate UIT before departure: do not wait until the last minute; SPV may be unavailable.
• Train drivers: send UIT code via WhatsApp/SMS and ensure drivers can present it to inspectors.
• Validate GPS setup: confirm with carrier that GPS is integrated with ANAF requirements.

5. Penalties

Fines are severe.

• For undeclared goods: 20,000 RON - 100,000 RON + CONFISCATION OF GOODS (their value).
• For non-compliance with GPS obligations: transport-specific fines apply.

6. How to Stay Compliant

1. Check the goods: verify whether products are on the high fiscal-risk list.
2. Obtain UIT code: generate code in SPV before truck departure.
3. Communicate UIT: send the code to the driver/carrier. Validity is limited (5 days domestic, 15 days international).
4. Confirm transport: validate transport completion in the system.

The e-Transport system is complex, and errors are expensive. Ensure both logistics and accounting teams are properly trained.