Foreign carriers in RO e-Transport rarely obtain the UIT code themselves. The Romanian system puts the declaration on the commercial party to the operation — the importer, the buyer, the supplier or the exporter — while the carrier is the transport organizer, answerable for the vehicle and for the GPS positioning data. But the carrier is the one stopped at the roadside, so the code has to be in the cab before the truck moves. This guide sets out who declares in each direction of trade, what the driver carries, and how a company outside Romania can either register and declare itself or hand the job to a Romanian partner.
Who declares when the shipper is not Romanian?
RO e-Transport, created by OUG 41/2022 and run through ANAF, names the declarant by operation type, not by nationality. The rules are summarised in the RO e-Transport overview; the short version for cross-border trade is this.
| Operation | Who declares |
|---|---|
| Import into Romania | The beneficiary or importer |
| Intra-community acquisition (goods bought from another EU state) | The beneficiary |
| Intra-community supply (goods sold to another EU state) | The supplier |
| Export from Romania | The exporter |
| Domestic transport inside Romania | The supplier |
| Goods in transit or in storage | The depositary |
Read the table from the Romanian side of the deal. A German manufacturer selling to a Romanian buyer does not declare the intra-community acquisition — the Romanian buyer does. A Romanian producer selling to a Polish distributor declares the intra-community supply itself. In both cases the carrier’s obligations are the vehicle and the telematics data, not the declaration.
The full breakdown, including groupage and the difference between the transport organizer and the declarant, is in the guide on who must declare in RO e-Transport.
Does the transport reach the threshold at all?
Not every truck crossing into Romania needs a code. Two conditions have to be met together.
Value is converted at the National Bank of Romania rate of the declaration day, without VAT. A van under 2.5 tonnes is outside the system whatever it carries. A 40-tonne trailer with a single 300 kg pallet worth 4,000 lei is also outside it — both limbs of the second condition fail. One consignment above either limit brings the whole vehicle in.
Since 1 July 2024, according to the specialist press and the carrier associations, the reporting obligation covers international transport of all goods, not only the high fiscal risk categories. Domestic movements stayed limited to the goods listed in OPANAF 802/2022. Foreign shippers who remember the system as “only fruit, clothing and steel” are remembering the 2022 version of it.
What must foreign carriers in RO e-Transport carry on board?
The UIT code, with the transport documents, for each consignment on board. A code is 16 digits with a check digit and belongs to one declaration and one transport; a groupage of four consignments travels with four codes, not one. ANAF’s own 2025 guide is the reference the control officers work from.
The carrier’s second obligation is the positioning data. Transmitting GPS coordinates for the declared route is the transport operator’s job, done through the vehicle’s telematics device, and it is not something a declaration application does for you. That obligation, and what changed with OUG 29/2025, is covered in the guide on GPS data in RO e-Transport.
How can an EU company declare in RO e-Transport itself?
Declaring means talking to ANAF’s systems, and ANAF only talks to identified taxpayers. The path has three parts, in order.
A Romanian tax identification. The declaration is filed under a Romanian tax number (CUI/CIF). A non-resident company that has a customs or tax obligation in Romania may need an EORI number or a Romanian fiscal representative before it can be registered. This depends on the operation and on your own VAT position — treat it as a question for a Romanian tax adviser, not as a settled rule that applies to every foreign company. TaxOlia, for example, is a Romanian tax consultancy that deals with fiscal representation for non-resident companies.
Access to the Virtual Private Space (SPV). SPV is ANAF’s online portal for taxpayers, and everything in RO e-Transport passes through it. Enrolment requires a qualified digital certificate held by a named person, plus a power of attorney if that person is not the legal representative. The steps are in the guide on ANAF authorisation with a digital certificate.
A way to send declarations. Once enrolled you can fill the form inside SPV by hand, or send the XML through the API with an OAuth token obtained with the same certificate. Manual filing works for two shipments a week and stops working at twenty.
When it is easier to delegate
Most foreign shippers do not register. They agree with their Romanian counterparty who files, and the code comes back by email before the truck loads. That is a commercial arrangement, so write it down.
Three points to settle before the first shipment:
- Who declares, per operation type. Import and intra-community acquisition go to the Romanian buyer; intra-community supply and export go to the Romanian seller. Mixed flows with the same partner need both answers.
- When the code arrives. The declaration is allowed at most 3 calendar days before the declared start date, so the code cannot be requested weeks ahead. Ask for it the day before loading, not the hour after.
- Who tells you when something changes. A vehicle swap after departure is sent by the transport organizer, which is the carrier — see the guide on changing the vehicle on a UIT code. Everything else has to go back to the declarant.
What it costs to get it wrong
According to the specialist press summarising OUG 41/2022 art. 13-14 as amended in 2024, an undeclared transport exposes a legal person to a fine of 20,000 to 100,000 lei, a driver to 5,000 to 10,000 lei, and the goods to confiscation of their value. The confiscation is a separate measure from the fine, which is why a company that pays quickly can still lose the load’s value.
A contravention report is not final. Under OG 2/2001 it can be challenged at the district court where the contravention took place, within 15 days of the report being handed over or communicated, and the complaint suspends enforcement of the fine. Half the minimum fine can be paid within 15 days of communication. The detail, including what the complaint does not suspend, is in the guide on RO e-Transport fines and appeals.
Where the standard advice fails
“The carrier gets the code.” Widely repeated, and wrong for most flows. The carrier is the transport organizer. Asking your Romanian customer who is declaring takes one email and prevents both a missing code and a duplicate one.
“15 days is the validity.” The 15-day period applies to intra-community acquisitions and to the operations named in art. 2 pt. 9 letters g) and j) of OUG 41/2022. The general validity is 5 calendar days from the declared start date. An export planned around 15 days will run out of code. The distinction is set out in UIT code validity and deadlines.
“We will download the proof later.” ANAF keeps the responses to your messages, signed XML and errors alike, for 60 days, under art. 6 of the Order. A dispute that surfaces in month four has nothing left to read at ANAF. Whoever declares should be keeping the responses.
“Transit does not count.” Goods moving through Romania are inside the system, with the depositary as declarant for goods in transit or storage. Plan the code, not around it.
Sources: OUG 41/2022 on legislatie.just.ro; ANAF’s RO e-Transport guide (2025); technical information on mfinante.gov.ro; Order ANAF/AVR 1.337/1.268/2024, Official Gazette 597 of 27 June 2024.
Frequently asked questions
Does a foreign carrier have to obtain the UIT code?
Usually not. RO e-Transport puts the declaration on the commercial party to the operation: the beneficiary or importer for imports and intra-community acquisitions, the supplier or exporter for intra-community supplies and exports. The carrier is the transport organizer, responsible for the vehicle and for the GPS data. The carrier still needs the code, because it travels with the goods, but the party that declares is usually the customer or the supplier.
Can a company without a Romanian tax number get a UIT code?
A UIT code is requested through ANAF's systems, and access to those systems requires a Romanian tax identification and an account in the Virtual Private Space (SPV). A non-resident company with a customs or tax obligation in Romania may need an EORI number or a Romanian fiscal representative before it can register. Check your own position with a Romanian adviser: it depends on the operation, not on nationality alone.
Is a UIT code needed for goods that only transit Romania?
Transit through Romania is inside the scope of RO e-Transport, and the goods still have to travel with a valid UIT code and the transport documents. The declarant for goods in transit or in storage is the depositary named in OUG 41/2022. Ask the Romanian party you are working with — the warehouse, the consignee or the customs agent — which of you is filing before the truck reaches the border.
What does the driver have to show at a roadside check in Romania?
The transport documents together with the UIT code for the consignment. A UIT code is 16 digits with a check digit, and it belongs to one declaration and one transport. If the load is a groupage, each consignment has its own code. Drivers should carry the codes in a readable form, on paper or on a phone, not only in a colleague's inbox.
How far in advance must a foreign shipper declare a transport to Romania?
At most 3 calendar days before the declared start date, and in any case before the vehicle is set in motion or presented at the border crossing point, under art. 11 of OUG 41/2022. The code is then valid 5 calendar days from the declared start date, or 15 days for intra-community acquisitions and the operations listed in art. 2 pt. 9 letters g) and j).
What are the fines if a transport to Romania has no UIT code?
According to the specialist press summarising OUG 41/2022 art. 13-14 as amended in 2024, legal persons face 20,000 to 100,000 lei, drivers 5,000 to 10,000 lei, plus confiscation of the value of the undeclared goods. The fine and the confiscation are separate measures. A contravention report can be challenged in court under OG 2/2001, within 15 days of receiving it.
Can a Romanian partner declare on our behalf?
Yes, and it is what most foreign shippers do. The Romanian buyer, seller, warehouse or forwarder files the declaration under its own tax number and passes you the UIT code. Agree in writing who declares, before the first shipment. Two parties declaring the same consignment produce two live UIT codes for one movement, and both stay in ANAF's records.
