Question 1

Do trucks and buses need a trip sheet in Romania?

Accepted Answer

Not for deductibility, because the 50% limitation does not apply to vehicles over 3,500 kg or with more than 9 seats (art. 298 para. 2). The trip sheet remains the document proving that the trip and the fuel serve the business, and licensed operators additionally need the documents required by Order 980/2011.

Question 2

Is a 3.5-tonne van treated like a passenger car?

Accepted Answer

Yes, for tax purposes: it has at most 3,500 kg and 9 seats, so it falls under the 50% limitation if not used exclusively for the business. With a complete trip sheet and exclusive use you deduct 100%.

Question 3

Which transport document is needed for goods?

Accepted Answer

For goods transport for hire, the CMR consignment note (art. 39); for own-account transport, the delivery note or a similar document (art. 41 of Order 980/2011).

Trip Sheet for Freight and Passenger Transport in Romania 2026 - Filled Example, Excel, Word, PDF, Mandatory Fields, Deductibility for Trucks, Vans and Minibuses, Road Transport Documents