The e-Transport application is accessible to taxpayers through the Virtual Private Space, being regulated the fact that good with fiscal risk must be reported, under certain conditions, only if vehicles with at least 3.5 tons are involved. The system is mandatory from July 1, 2022, but fines for non-compliance can be applied from October 1, 2022.

The declaration of risky goods is made by the economic operator in his own name or through a legal representative, appointed representative or empowered.