Provisions applicable from 1 January 2024
Government Emergency Ordinance 115/2023—published in the Official Journal of Romania No 1139 of 15 December 2023—introduces a new requirement for certain categories of taxpayers to report all international shipments of goods. (The requirement to report shipments of goods with a high tax risk has already existed since 1 July 2022.)
The following taxpayers will be required to report (obtain UIT code for) goods in addition to those considered as having a high risk:
The legislation also introduces a new requirement for transport operators to confirm the transfer of the current positioning data of the transport vehicle throughout the journey of the goods being monitored by the RO e-Transport System. Consequently, the road transport operator is required to equip transport vehicles with telecommunication terminal devices using satellite positioning and data transmission technologies.
The provisions are applicable from 1 January 2024.
Read a January 2024 report [PDF 186 KB] prepared by the KPMG member firm in Romania