Of all the digital obligations introduced by Romania’s tax authority ANAF in recent years, RO e-Transport is probably the one that surprises company managers most often. Unlike e-Factura or SAF-T, which are reported after the operation takes place, e-Transport intervenes before the goods start moving: if the truck leaves without a code, the risk is no longer just an administrative fine but confiscation of the value of the goods carried.
The system was designed as a tool to monitor the flow of goods across Romanian territory and to reduce tax evasion in the trade of goods. In practice, it means the company must declare the transport in an ANAF platform and obtain a unique code — the UIT code (Unic de Identificare al Transportului, unique transport identifier) — which accompanies the goods throughout the journey and can be checked on the road by control authorities.
For most companies the real difficulty is not the technology but the classification: which movement is subject to the obligation and which is not, who must declare it, how long the code is valid, and what happens if the route changes. This article clarifies the mechanism, the categories of transport concerned, and the costly mistakes we most often see in our practice in Cluj-Napoca — especially relevant for foreign-owned companies.
What RO e-Transport actually is
RO e-Transport is an IT system that monitors road freight movements on national territory. Before transport begins, the obligated party declares the essential data — consignor, consignee, nature and quantity of goods, value, loading and unloading points, vehicle details — and the system returns a UIT code.
This code must be provided to the carrier and presented, on request, to the control authorities (ANAF, the Customs Authority, the traffic police). It links the electronic declaration to the truck actually on the road, allowing verification that what was declared matches what is being carried.
Which movements must be declared
Not every movement of goods is covered. The legislation essentially targets two broad categories:
- International transport of goods — regardless of the type of goods, any movement connected to an intra-Community operation (acquisitions and supplies between Romania and other EU member states), import, export or transit across Romanian territory, above the established quantity and value thresholds.
- Domestic (national) transport of goods with high fiscal risk — product categories deemed sensitive from an evasion standpoint (for example fruit and vegetables, beverages, salt, meat products, clothing and footwear, cast iron, iron and steel, etc.), when they exceed the mass and value thresholds per consignment.
The concrete list of high-fiscal-risk goods and their tariff codes (CN) is set by ANAF order and can be updated. The first correct question is therefore not “which transport” but “what CN code my goods have and which category they fall into in the current year.” This is where accounting analysis comes in, because a wrong classification means either unnecessary declarations or, far more seriously, undeclared transports.
Quantity and value thresholds
The obligation does not apply to small shipments. The general rule targets consignments that exceed, cumulatively, a certain total mass and a certain value. At the time of writing (2026), the usual thresholds are in the order of a few tonnes and a few tens of thousands of lei per consignment, but these figures are volatile and have been amended over time — check the value in force for the current year before deciding a transport is not declarable.
| Element | Key point |
|---|---|
| Who declares | The consignor, consignee, importer/exporter or, in certain cases, the carrier — depending on the type of operation |
| When to declare | Before transport actually begins on Romanian territory |
| What you obtain | The UIT code, communicated to the carrier |
| UIT code validity | Limited (a number of days set by law); invalid after expiry |
| Where it is checked | On the road, by ANAF / Customs / traffic police |
Who is obliged to declare
The party obliged to declare depends on the type of operation. Broadly:
- Intra-Community acquisition / import — the consignee or the importer in Romania.
- Intra-Community supply / export — the consignor or the exporter in Romania.
- Domestic transport of high-fiscal-risk goods — usually the supplier on delivery, the customer on acquisition, or the warehouse keeper for stock transfers.
- Transit and other operations — specific rules, often the carrier’s responsibility.
For foreign-owned companies this allocation of responsibilities is essential: a German investor supplying goods to their Romanian customer needs to know whether the obligation falls on the Romanian entity or the business partner. Clarifying this early prevents goods arriving at customs or on the road without a UIT code. See how we help to understand how we organise these responsibilities for you.
The UIT code: validity and updates
The UIT code is not permanent. It has a limited validity (a number of days set by law, different for international and domestic transport). If the transport does not begin within that period or exceeds the prescribed duration, the code becomes invalid and the transport is treated as undeclared.
Moreover, the declared data must match reality. If the means of transport, the main route or other essential elements change, the declaration must be updated. The system also requires the transport operator to transmit the vehicle’s GPS position during the journey, precisely to allow real-time verification that the declaration matches the actual movement.
Penalties: fines and confiscation
This is where the real stakes of compliance lie. Failure to declare, declaring incorrect data, or using an expired UIT code is sanctioned with substantial fines and — far more severe — the control authorities may order confiscation of the value of the undeclared goods. In other words, the risk is not proportionate to a minor administrative slip but can reach the full value of the goods carried.
The exact amount of the fines is set by law and has been adjusted over time; for the amounts in force in the current year we recommend checking the updated legal text. The takeaway is simple: the cost of a single error can far exceed the effort of organising the declaration process properly.
How we determine together what is covered
At Conta Fiscal we treat e-Transport as a component of the company’s logistics and tax flow, not as an isolated formality. In concrete terms, we analyse the CN codes of your products, determine which transports exceed the thresholds, identify who must declare for each type of operation, and generate the UIT code before the goods leave. See the full range on our services page.
For foreign-owned companies we integrate e-Transport with e-Factura, SAF-T and VAT records, so that the same data is consistent across all reporting — an important advantage when operations must also be explained to the parent company in Germany or Austria and where double-taxation matters are involved.
If you move goods and are unsure which transports must be declared, do not assume — verify. Correct classification protects you from fines and confiscation. Contact us for an analysis of your specific situation.
Frequently asked questions
What is the UIT code in RO e-Transport?
The UIT code (unique transport identifier) is generated by the ANAF system once the transport is declared. It accompanies the goods on the road and is checked by control authorities to confirm the transport was declared.
Which movements must be declared in e-Transport?
International movements of goods (intra-Community acquisitions and supplies, import, export, transit) and domestic movements of high-fiscal-risk products must be declared when they exceed the mass and value thresholds per consignment.
Who is obliged to declare the transport?
It depends on the operation: the consignee for intra-Community acquisition or import, the consignor for intra-Community supply or export, and usually the supplier or customer for domestic transport. In certain cases the obligation falls on the carrier.
How long is the UIT code valid?
The UIT code has a limited validity, a number of days set by law that differs for international and domestic transport. If the transport does not fall within that period, the code becomes invalid and the transport is treated as undeclared.
What penalties does a company face for not declaring?
Failure to declare or declaring incorrect data is sanctioned with large fines and, in addition, confiscation of the value of the undeclared goods. We recommend checking the amounts in force in the current year.