The decree on the risk criteria for the use of e-Seal was published on Friday in the Official Gazette. A few days late (it was supposed to be released by 12/26/2023). As a reminder, this was introduced into law by the Law that increased taxes and introduced new ones (L296/2023).

The national RO e-Seal system is a system based on the use of electronic devices and a computer program that allows competent authorities to identify potential points of diversion of road transport of goods, regardless of whether they are in transit or have an economic operator as the final destination with national territory.

Essentially, the GPS device will show ANAF and customs where the carriers are.

According to the order, installation of the e-Seal will be done only in the presence of the driver of the controlled vehicle.

In case of loss or damage of the device, the motor carrier is obliged to pay its cost.

The transportation route will be announced by the driver and this will also be approved and recorded by the competent authority.

What are the risk criteria established by ANAF and Customs according to which tracking devices will be installed

• the nature of the cargo being transported
• the cost of the product
• charging mode
• goods from the category of excise goods
• used transport route
• information from other national and international law enforcement agencies
• transportation of goods suspected of being subject to measures to prevent and counter illegal economic activity
• availability of information regarding the involvement in customs/tax fraudulent actions of the sender of the goods, the operator of road transport, the principal in the customs transit mode, respectively the recipient of the goods
• The business entity is registered for the following reasons:

– the business entity was not found by registered office, tax address or declared workplaces

– theft of personal data – previous transports within the Community were carried out on behalf of the taxpayer, without knowing about the relevant transports

– inconsistency of the tax history (inconsistency of the data of the tax declaration with the data of other forms provided by the law, submitted by the taxpayer, inconsistency of the data of the tax declaration and other forms, etc.)

• preventive measures were ordered and the assessment claim was not fully covered

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