What is the main difference between freight transport and company car trip sheets?

Freight transport trip sheets (vehicles >3.5t) require additional details: cargo information, CMR, digital tachograph, ISCTR transport license. Company cars (<3.5t) have simplified requirements under GD 670/2012.

Do I need a transport license for a company car?

No. The transport license issued by ISCTR is mandatory only for vehicles intended for road freight transport on own account or for hire (vehicles >3.5t). Company cars under 3.5t do not require a license.

What is the fuel expense deductibility for freight vs. company car?

Freight transport: 100% deductibility for fuel and VAT. Company car: 50% default deductibility under Tax Code Art. 25, or 100% if exclusive business use is demonstrated through complete trip sheets.

Is a tachograph mandatory for company cars?

No. Digital tachographs are mandatory only for freight or passenger transport vehicles >3.5t (EU Regulation 165/2014). Company cars under 3.5t do not require a tachograph.

What fines do I risk if I use the wrong type of trip sheet?

Using an inappropriate model can result in: non-deductibility of expenses, ANAF fines up to 2,500 RON, and for freight transport without license — ISCTR fines from 5,000 to 10,000 RON under GO 27/2011.

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Trip Sheets Freight Transport vs Company Car - Legal Differences 2026

Q: Do I need a transport license for a company car?

No. The transport license issued by ISCTR is mandatory only for vehicles intended for road freight transport on own account or for hire (vehicles >3.5t). Company cars under 3.5t do not require a license.