Raportări electronice. RO e-Transport
Electronic reporting . RO-e-Transport
Author(s): Gheorghe ConstantinescuSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: RO e-Transport; UIT code; intra-community acquisitions; intra-community deliveries; road transport;
Summary/Abstract: The material provides a practical guide on electronic reporting in the RO e-Transport System, including common situations encountered by businesses in intra-community acquisitions and deliveries, domestic transport, and special regimes (e.g., ATA carnets, metal waste). Procedures for obtaining the UIT code, classification of operation types and purposes, and the method for declaring the transported goods’ value are detailed, along with the responsibilities of the declarant. It also clarifies discrepancies with the e-VAT return, post-expiration modifications of the UIT code, and the limits of the reporting obligation for domestic and international road transport.
Journal: Revista Consultant Fiscal
- Issue Year: 2025
- Issue No: 04
- Page Range: 28-30
- Page Count: 3
- Language: Romanian
- Content File-PDF
