Transport accompanying note (Romanian aviz de însoțire)
Quick answer
Romanian fiscal document accompanying goods between supplier and recipient until the invoice is issued.
Key takeaways
- Delivery to a customer without an immediate invoice (invoice follows at month-end, operating lease contract, etc.)
- Transfer between own warehouses (central warehouse → store, ledger A → ledger B within the same company)
- Handover into custody (goods left with a third party for storage/processing)
- Customer return (the buyer returns the goods)
- Sending for repair, expertise, processing
What the accompanying note is
The transport accompanying note (aviz de însoțire a mărfii) is the mandatory fiscal document issued by the supplier (or the party shipping the goods) to justify the movement of goods between two points, before the invoice is issued. It is regulated by OMFP 2634/2015 and required at any roadside or ANAF control in Romania.
When it is mandatory
- Delivery to a customer without an immediate invoice (invoice follows at month-end, operating lease contract, etc.)
- Transfer between own warehouses (central warehouse → store, ledger A → ledger B within the same company)
- Handover into custody (goods left with a third party for storage/processing)
- Customer return (the buyer returns the goods)
- Sending for repair, expertise, processing
What it must contain
- Document title: "Aviz de însoțire a mărfii", number and date
- Supplier data: name, tax ID, address, trade registry number
- Recipient data: name, tax ID (if any), delivery address
- Goods data: name, unit of measure, quantity, unit price (optional), value (optional)
- Transport data: vehicle licence plate, driver, departure time
- e-Transport UIT code (if the shipment falls under the e-Transport obligation)
- Sender signature (at departure) and recipient signature (at receipt)
Relationship with e-Transport
Since 2022, if the shipment falls under RO e-Transport (>500kg or >€2,000, Annex 1 goods, intra-EU deliveries), the UIT code issued via SPV must be printed on the note. A note without UIT for a shipment that required declaration = double penalty (missing e-Transport declaration + incomplete note).
Real-world example
A beverage distributor ships 40 pallets/day to 12 retailers. The CRMconnect WMS automatically generates the note with embedded e-Transport UIT, printed at shipment marking, with supplier electronic signature. At receipt, the retailer scans the QR and confirms in the B2B portal. Paper remains only for roadside control - the rest is digital.
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Frequently asked
Can I replace the note with the invoice?+
Yes, if the invoice physically accompanies the goods, is stamped/signed and contains the transport data. In practice it is safer to issue a separate note - the invoice is issued later with the correct fiscal date.
Is an electronic note valid at roadside control?+
Yes, if it can be presented (phone, tablet) and contains a qualified electronic signature. In practice many operators still print the paper version to avoid arguments at control.
How does CRMconnect generate the note with e-Transport UIT?+
The CRMconnect WMS confirms picking → sends e-Transport XML to SPV → receives UIT → generates the PDF note with UIT printed + verification QR + supplier digital signature. The operator prints the driver copy; the rest stays in the digital archive.
Where CRMconnect fits
Related terms
RO e-Transport (Romanian electronic transport monitoring)
Romanian ANAF system for monitoring shipments of high-fiscal-risk goods; requires advance declaration with a UIT code issued via SPV.
Financee-Factura (RO_CIUS)
Romanian electronic invoice in XML UBL 2.1, mandatory B2B and B2G via the ANAF SPV portal.
OperationsNIR / Goods Receipt Note (GRN)
Internal document confirming the physical receipt of goods in the warehouse - the pivot between supplier delivery note and invoice.