Tax audits in the Romanian transport sector: Key considerations for foreign business owners | News Flash

Operating a transport company in Romania presents specific compliance challenges, particularly in the field of taxation. The Romanian tax authority (ANAF – Agenția Națională de Administrare Fiscală) closely monitors this sector due to its strong connection with international trade, cross-border VAT rules and customs procedures. For foreign investors and administrators managing transport operations in Romania, tax audits may initially appear burdensome. In practice, however, tax audits in the Romanian transport sector are a standard part of business life, and with proper preparation, they can be both predictable and manageable.

The Romanian tax authority’s main areas of focus

When auditing transport companies, ANAF typically concentrates on two aspects:

1. Verification of the transport service: proving that the transport activity actually took place.
2. Correct VAT treatment: ensuring that VAT exemptions and reporting requirements have been applied accurately.

Invoices, contracts, and accounting records must align with transport documentation and, where relevant, customs declarations. In particular, VAT is the focal point of most audits. Romanian legislation grants VAT exemptions for international transport services, but only if these services are properly documented.

Essential documentation in the Romanian transport sector

The ability to justify VAT exemptions depends on the completeness and accuracy of supporting documents. The most important are:

• CMR consignment note (road transport) correctly completed, signed, and stamped at delivery;
• Air Waybill (air transport);
• Bill of Lading (maritime or river transport);
• Customs declarations (DVI for imports and DVE for exports) which is required whenever goods cross the EU’s external border;
• ITU codes for reporting shipments in the e-Transport system.

Frequent mistakes identified during tax audits in the Romanian transport sector

In most cases, audit challenges come not from complex legislation but from simple administrative oversights, such as:

• Missing signatures or stamps on CMRs;
• Invoices issued without proper VAT exemption references;
• Unfiled or incomplete customs declarations;
• Failure to register shipments in the RO e-Transport system;
• Inconsistencies between fuel expenses, route logs, and accounting records.

Such omissions often result in the denial of VAT exemptions, with subsequent recalculations and penalties.

Best practices for audit preparedness

To mitigate risks, transport companies in Romania should approach documentation with the same rigor as their operational activities. A best-practice approach includes:

• Maintaining a complete file for each transport activity (contracts, invoices, transport documents, customs papers, and ITU codes where applicable);
• Ensuring all originals are signed, archived and stored both physically and digitally for quick retrieval;
• Aligning accounting entries with operational records to avoid discrepancies;
• Engaging experienced local tax consultants to ensure compliance with Romanian tax regulations and to manage interactions with ANAF.

Get expert support for your next authority audit

Tax audits in the Romanian transport sector should not be seen as disruptions but as structured procedures that can be managed with the right preparation. The guiding principle is straightforward: without proper documentation, VAT exemptions cannot be sustained. For international businesses, investing in thorough recordkeeping and professional tax advisory services is the most reliable way to reduce risks and transform an audit from a potential liability into a routine compliance exercise.

Our specialists from Romania  can support you through every stage of a tax audit in the Romanian transport sector, from interpreting and applying legislative requirements to using the RO e-Transport system and preparing the necessary documentation.

Persida Irimia

Junior Accountant | Accace Romania

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