Why a dedicated e-Transport guide (not e-Factura or SAF-T)
Lexter’s blog covers e-Factura, SAF-T (Form 406), VAT, micro/profit tax, card payments, and sole associates. e-Transport is rarely mentioned, but searches for “e-Transport mandatory 2026”, “UIT code”, “500 kg or RON 10,000”, “e-Transport GPS fines”, and “international UIT” surged after the GPS-sanction grace period ended on 31 December 2025 — without a dedicated Lexter guide.
Five dominant topics: (1) when it is mandatory (fiscal-risk vs international), (2) vehicle/mass/value thresholds, (3) who declares and how to get the UIT code, (4) GPS monitoring on the route, (5) fines as of August 2026. Data updated as of 3 August 2026 (GEO 41/2022, as amended).
1. When it is mandatory: high fiscal-risk goods and international transport
RO e-Transport is the national ANAF/Ministry of Finance system for monitoring road transport of goods on Romanian territory. It does not replace e-Factura: e-Factura tracks invoices; e-Transport tracks the goods consignment on the road via the UIT code.
The reporting duty covers two main areas: (a) domestic transports of high fiscal-risk goods (list set by ANAF order — vegetables/fruit, meat, alcohol, tobacco, construction materials, etc., under GEO 41/2022); (b) international transports (intra-EU acquisitions/supplies, import, export) that start, end, or transit Romania — for international flows, reporting generally applies whether or not the goods are on the risk list.
If your SRL only provides services with no physical goods on the road (consulting, software, marketing), e-Transport does not apply. If you sell, buy, or store goods moved by road above the thresholds, check before every trip.
2. Thresholds: vehicle ≥ 2.5 tonnes and goods over 500 kg or RON 10,000
Monitored vehicles are those with a maximum technically permissible mass of at least 2.5 tonnes. The goods consignment must exceed, for at least one consignment in the transport: total gross mass over 500 kg or total value over RON 10,000 (excluding VAT) — thresholds under GEO 41/2022.
If the vehicle is under 2.5 tonnes or the consignment is simultaneously under 500 kg and under RON 10,000, the typical domestic risk-monitoring duty does not trigger. For international flows, always check the operation type: many EU/import/export flows require UIT even when the domestic “fiscal risk” logic does not apply the same way.
Do not confuse the e-Transport threshold with the micro ceiling (EUR 100,000) or the VAT threshold (RON 395,000) — they are separate rules.
3. The UIT code: who declares, when to generate it, validity 5/15 days
The UIT code (Unique Identification of Transport) is the unique identifier generated by the system after declaring the transport in SPV (RO e-Transport). It cannot be invented manually. The driver must hold it for the whole route and present it at checks together with accompanying documents (invoice/e-Factura, delivery note, CMR for international).
Who declares depends on the operation type. Indicatively: domestic transactions — the Romanian supplier; intra-EU acquisitions — the Romanian beneficiary; intra-EU supplies — the Romanian supplier; import — the consignee/importer; warehousing/transit — the warehouse keeper in the cases set by law. The carrier is not automatically the declarant, but must receive the UIT before departure.
You may declare up to 3 calendar days before the declared start date, but no later than putting the vehicle in motion (or the border/import point, as applicable). Validity: 5 calendar days for domestic transports; 15 calendar days for intra-EU acquisitions (and other expressly listed operations). If UIT expires before completion, re-declare — an expired code is treated as non-compliant transport.
4. GPS monitoring: UIT is not enough without positioning
The road carrier must equip the vehicle with a positioning terminal (GPS) and transfer current data to the system for the entire monitored route on Romanian territory — via the official ANAF app or API-integrated solutions.
From 1 January 2026, after the GPS non-transmission grace period expired (successive deferrals, last via GEO 29/2025 until 31 December 2025), sanctions for missing monitoring apply. In 2026 there are already public fine cases with UIT present but GPS inactive — UIT without GPS is not compliance.
As of 3 August 2026, there is no new general grace period published that cancels these sanctions: treat the GPS duty as fully enforceable.
5. Fines August 2026: RON 5,000–100,000 and confiscation
Sanctions under GEO 41/2022 (as amended) differ by role:
- Driver: RON 5,000–10,000 for failing to present UIT and documents at a check.
- Legal entities (declarant / reporting non-compliance): RON 20,000–100,000 for non-declaration, incorrect data, or procedure breaches; in serious cases — confiscation of the value of undeclared goods.
- GPS non-transmission / failure to ensure monitoring: broad-range fines for operators (indicatively RON 20,000–100,000 for legal entities, with tiers also for individuals depending on the offence).
- Failure to communicate UIT to the driver / failure to update vehicle data on route: separate sanctions (thousands to tens of thousands of lei, per the applicable text).
Checklist: e-Transport for SRL (August 2026)
Before every relevant transport:
- Check whether goods are on the fiscal-risk list and whether the transport is domestic or international.
- Confirm thresholds: vehicle ≥ 2.5 t; consignment > 500 kg or > RON 10,000 (excl. VAT).
- Decide who declares (supplier / beneficiary / warehouse keeper) — do not leave ambiguity with the carrier.
- Generate UIT in SPV up to 3 days ahead; check 5- or 15-day validity.
- Give UIT to the driver; start GPS before movement on RO territory.
- Align with e-Factura and accompanying documents — same tax IDs and quantities.
- If route/vehicle changes: update the declaration per procedure, do not improvise.
Lexter and e-Transport
Lexter helps with SRL incorporation — articles of association, ONRC dossier, SPV setup data. It does not generate UIT codes, configure GPS, or declare transports in RO e-Transport.
After the certificate, e-Transport compliance is your company’s (and the carrier’s / accountant’s / logistics software), for each goods consignment.
Disclaimer
Informational guide as of 3 August 2026. GEO 41/2022, ANAF orders on the high fiscal-risk goods list, GEO 29/2025, and SPV procedures may change. Verify anaf.ro and mfinante.gov.ro. Not tax, logistics, or legal advice.
Frequently asked questions
- Is e-Transport mandatory for all SRLs in 2026?
- No. Only if you transport (or organize transport of) goods by road under the legal conditions — domestic fiscal-risk goods above thresholds and/or international flows. A services SRL with no physical goods is not automatically covered.
- What are the e-Transport thresholds?
- Vehicle with maximum technically permissible mass of at least 2.5 tonnes and a goods consignment over 500 kg or over RON 10,000 excluding VAT (at least one consignment). For international flows, check the operation type — the duty is broader.
- How long is the UIT code valid?
- 5 calendar days for domestic transports; 15 calendar days for intra-EU acquisitions (and other expressly listed cases), from the declared start date.
- Who generates the UIT code — me or the carrier?
- The legal declarant (usually the Romanian supplier or beneficiary, depending on the operation) generates UIT in SPV. The carrier must hold it and ensure GPS, but is not automatically the declarant.
- What fine applies without GPS if I have UIT?
- UIT without active GPS monitoring on the route can trigger separate fines (indicatively RON 20,000–100,000 for legal entities). From 1 January 2026, the GPS non-transmission grace period expired.
- How is this different from e-Factura?
- e-Factura transmits the invoice XML in SPV. e-Transport declares the goods consignment on the road and generates UIT + GPS. They are parallel obligations, not alternatives.
- Does Lexter declare transports in e-Transport?
- No. Lexter prepares SRL incorporation documents. UIT and GPS are handled in SPV / logistics software by the company and carrier.