If your company moves goods by truck in Romania, or into and out of it, RO e-Transport is part of every shipment. The declaration goes in before the vehicle leaves, and the UIT code the system returns has to reach the carrier and the driver. In Business Central, that means the shipment, receipt and transfer documents have to produce the declaration and keep the UIT code.
This guide summarises what the official texts say (the consolidated Emergency Ordinance 41/2022 and the procedure approved by Order 1.337/1.268/2024) and how the obligation connects to Business Central. It is not tax advice: for edge cases, check the text in force on the date of the transport. A Romanian version is available on business-central.ro.
What RO e-Transport is
RO e-Transport is Romania’s national system for monitoring the transport of goods, set up by Emergency Ordinance (OUG) 41/2022. Under article 1(2), it covers road transport on Romanian territory of goods with high fiscal risk, and international road transport of goods.
The mechanism is simple. Before departure, the party with the obligation declares the transport: the goods, quantities, value, loading and unloading places and the vehicle. The system returns a UIT code (cod unic de identificare a transportului, the unique transport identification code). It identifies the consignment and travels with it, on paper or electronically, together with the transport document.
The procedure is approved by ANAF/Customs Order 1.337/1.268/2024, published in the Official Gazette no. 597 of 27 June 2024. The transport management application sits in ANAF’s Private Virtual Space (SPV), and declarations can also be sent automatically through an API.
The legal timeline
| Date | What changed | Legal act |
|---|---|---|
| 1 July 2022 | Declarations required for goods with high fiscal risk | OUG 41/2022, art. 9(2) |
| 1 January 2023 | Penalties apply | OUG 41/2022, art. 18 |
| 15 December 2023 | Extended to international road transport of goods, for all goods | OUG 115/2023 |
| 27 June 2024 | New procedure for using the system | Order 1.337/1.268/2024 |
| 1 July 2024 | Current penalty regime (art. 13^1); for Authorised Economic Operators from 31 March 2025 | OUG 115/2023 as amended (OUG 43/2024, OUG 138/2024) |
| November 2024 | New fines for companies (RON 20,000–100,000) and corrections allowed after the UIT expires | OUG 129/2024, approved by Law 102/2025 |
| 2025 | Penalties linked to GPS data transmission suspended until 31 December 2025 | OUG 29/2025 |
The consolidated text of OUG 41/2022 on the official legislation portal is current to 24 April 2025 and shows no later amendments. We found no change published in 2026; still, check the text in force before an implementation.
Which transports must be declared
Within Romania
Domestic transports only need declaring for goods with high fiscal risk. The list is set by ANAF Order 802/2022 and covers eight categories by Combined Nomenclature (NC) code:
- vegetables (NC 0701–0714) and fruit (NC 0801–0814);
- beverages (NC 2201–2208), except excise goods moving under an e-AD;
- sand and gravel (NC 2505, 2517);
- clothing (NC 6101–6117, 6201–6212, 6214–6217);
- footwear (NC 6401–6405);
- iron or steel bars (NC 7213, 7214).
International transports
For international road transport, the obligation covers all goods, not just high-risk ones: intra-EU acquisitions and deliveries, imports, exports and transit.
Thresholds
The procedure (Order 1.337/1.268/2024, art. 1(4)) monitors road vehicles with a maximum technically permissible mass of at least 2.5 tonnes, carrying goods with a total gross mass over 500 kg or a total value over RON 10,000. Gross mass includes packaging, and value is taken excluding VAT. If a consignment crosses a threshold, all the goods in it are declared.
Excluded, among others, are excise goods moving under electronic accompanying documents (e-AD, e-SAD) and postal parcels (OUG 41/2022, art. 16).
Who declares
The obligation falls on the Romanian party to the operation (OUG 41/2022, art. 8 and 8^1):
- domestic sale and intra-EU delivery: the supplier in Romania;
- intra-EU acquisition: the buyer in Romania;
- import and export: the consignee or consignor on the customs declaration;
- own transfers of goods: the company moving them.
The declaration can be filed in your own name or through a representative (legal representative, designated representative or proxy).
The UIT code: timing, validity, corrections
- When to get it: at most 3 calendar days before the declared start of the transport (art. 11(1)), and before the vehicle moves off or reaches the border crossing.
- How long it is valid: 5 calendar days, or 15 calendar days for intra-EU acquisitions (art. 11(2)). An expired code can’t be used.
- Who gets it: the declarant passes the code to the carrier at the latest at departure or at the border, the carrier gives it to the driver, and the driver shows it at a roadside check together with the transport documents.
- Corrections: before departure, the data can change and the UIT code stays the same. After departure nothing changes, with two exceptions. Vehicle details are updated before the vehicle moves off again. And since November 2024, the description, quantities and value can be corrected after the code expires, up to the 25th of the month after the transport ended (art. 11(5)).
- GPS data: the road carrier must send the vehicle’s position data (art. 8^2), through its own device or the free mobile app.
Fines
Failing to declare, having no UIT code or declaring wrong quantities carries a fine of RON 20,000 to 100,000 for companies (art. 13^1(2), as amended by OUG 129/2024). Repeat offences within 12 months add confiscation: 15% of the value of the undeclared goods for the second, 50% for the third and 100% from the fourth (art. 13^1(5)–(7)). Confiscation does not apply when the breach is found after the transport has ended and the goods are recorded in the accounts.
How declarations are filed
There are two routes:
- Manually in SPV, in the RO e-Transport application: fine for a few transports a month.
- Automatically through the API: XML files sent from your system, with OAuth authentication based on the qualified digital certificate of a user with company SPV rights. According to ANAF’s OAuth guide, the access token is issued for 90 days and the refresh token for 365 days.
The XML schema, validation rules and examples are published on the Ministry of Finance RO e-Transport technical information page.
What Business Central does, standard and localized
Standard Business Central does not include a Romanian localization: in Microsoft’s official country list, Romania is localized by partners. RO e-Transport therefore comes from a localization app.
Our E-Transport module generates and submits transport declarations from your Business Central logistics. In practice, an e-Transport app in BC has to:
- recognise the documents that trigger the obligation: sales shipments, purchase receipts (including intra-EU acquisitions) and transfers between warehouses;
- check thresholds and the items’ NC codes, to know which consignments fall in scope;
- build the XML with goods, quantities, value, loading and unloading places and vehicle details;
- send the declaration to ANAF and retrieve the UIT code;
- keep the UIT code on the Business Central document, so it reaches the transport document and can be found at an audit.
Master data makes the difference: NC codes on the item card, gross weight including packaging, complete loading and unloading addresses, and carrier details. If they are missing, every shipment becomes manual work.
Checklist before your first declaration from BC
- You know which flows you declare: domestic (high-fiscal-risk goods), international, or both.
- Items have NC codes and gross weights.
- Loading and unloading addresses are complete on customers, vendors and locations.
- A user with a qualified certificate has company SPV rights, and the API token has an owner and a renewal date.
- You’ve decided who passes the UIT code to the carrier, and how.
- You’ve tested a shipment, an intra-EU receipt and a transfer, including cancelling and correcting a declaration.
Frequently asked questions
Do I need to declare every transport within Romania?
No. Within Romania, only transports of goods with high fiscal risk from the list in ANAF Order 802/2022 are declared, in vehicles of at least 2.5 tonnes and above the 500 kg or RON 10,000 consignment thresholds. International transports are declared for all goods.
How long is a UIT code valid?
5 calendar days from issue, or 15 calendar days for intra-EU acquisitions. You can obtain it at most 3 calendar days before the declared start of the transport.
Who declares an intra-EU acquisition?
The buyer in Romania. For intra-EU deliveries and domestic sales, the supplier in Romania declares.
Can I correct a declaration after the truck has left?
Vehicle details are updated before the vehicle moves off again. The description, quantities and value can be corrected after the UIT code expires, up to the 25th of the month after the transport ended.
What are the fines for a company?
RON 20,000 to 100,000 for failing to declare, having no UIT code or declaring wrong quantities. Repeat offences within 12 months add confiscation of 15%, 50% or 100% of the value of the undeclared goods.
Does standard Business Central support RO e-Transport?
No. Romania is localized by partners, not by Microsoft. RO e-Transport declarations come from a Romanian localization app that connects to Business Central’s shipments, receipts and transfers.
For the rest of Romania’s reporting, see our overview of SAF-T, e-Invoice and e-Transport in Business Central and Business Central for Romania. If you’d like to see how the workflow fits your Business Central, get in touch.
Sources (checked 27 September 2026): OUG 41/2022, consolidated · Order 1.337/1.268/2024 and its procedure · ANAF Order 802/2022 · Law 102/2025 (approving OUG 129/2024) · OUG 29/2025 · RO e-Transport, Ministry of Finance · RO e-Transport technical information
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