Law no. 233/2023 for the approval of Government Emergency Ordinance no. 132/2022 regarding the modification and completion of some normative acts, published in the Official Gazette, Part I no. 668 of July 20th, 2023, entered into force on 23 July.
The law approves Government Emergency Ordinance no. 132 of September 29th, 2022, regarding the modification and completion of some normative acts, published in the Official Gazette of Romania, Part I, no. 957 of September 30th, 2022.
In the field of e_transport, the law brings the following change:
- Identification by UIT code means the possession and presentation of the UIT code during transport by the road transport operator or the economic operator who transports with vehicles belonging to him goods in his own name, in physical or electronic format, together with the document accompanying the transport of the goods at risk high tax.
Until the appearance of this law, identification by UIT code represented the possession and presentation of the UIT code during transport by the road transport operator in physical or electronic format, together with the document accompanying the transport of goods with high fiscal risk.
Conclusion: the economic operator who transports with vehicles that belong to him goods with high fiscal risk, in his own name, was also introduced in the category of those obliged to present the UIT code during transport.
