The international transportation of goods by road transport was included in the scope of RO electronic transport obligations according to the emergency order no. 115/2023. This extension of obligations affects both import-export customs operations and movements within the Community (purchases, respectively deliveries within the Community).
Thus, business entities must comply, on the one hand, with the existing obligations of electronic transport regarding the transportation of goods with a high fiscal risk on the national territory, and on the other hand, with the new obligations regarding international road transportation of goods.
Obligations in the field of electronic transport RO were initially aimed at monitoring road transport on the national territory of goods with a high fiscal risk, provided for by ANAF order no. 802/2022. ANAF aims – through the draft order – to expand this list of goods with high fiscal risk, as I mentioned in the previous article.
In other words, the obligation to obtain the UIT code also applies to international road transportation of goods for the following business entities:
- to the recipient specified in the import customs declaration, respectively, to the sender specified in the export customs declaration, for goods that, depending on the circumstances, are subject to import or export operations;
- beneficiary from Romania, in case of purchase of goods within the Community;
- supplier from Romania, in case of delivery of goods within the Community;
- depository, in the case of goods that are the subject of intra-Community agreements during transit, both for goods unloaded on the territory of Romania for storage and for forming a new lot from one or more lots of goods, as well as for goods loaded after storage or after formation of new transport on the national territory from one or more consignments of goods.
Read more on the PwC Romania blog
The article is signed by Florin Neagoe, Manager, Elena Zacharia, Senior Consultant and Rares Stanescu, Director
Article supported by PwC Romania
Source: Hot News
Lori Barajas is an accomplished journalist, known for her insightful and thought-provoking writing on economy. She currently works as a writer at 247 news reel. With a passion for understanding the economy, Lori’s writing delves deep into the financial issues that matter most, providing readers with a unique perspective on current events.