10 Documents and Certifications Romanian Companies Need to Export

Key facts (as of October 2026). To export, a Romanian company typically needs ten documents or credentials: commercial invoice, packing list, EORI number, VIES-valid VAT number, transport document (CMR, bill of lading or air waybill), proof of origin (certificate of origin, EUR.1 or REX statement), an export declaration for non-EU destinations, CE marking where required, buyer-requested ISO certificates and sector certificates. Intra-EU shipments need far fewer than exports outside the EU.

Why does export paperwork decide whether you win the order?

Missing or inconsistent documents can get a cross-border shipment delayed, held at a border or refused by the buyer's receiving team. Correct paperwork shows a foreign buyer that your goods will clear customs and meet the rules of their market.

This guide lists the ten documents and certifications that come up most often and explains what each is, when you need it and who issues it. Buyers can use it as a checklist of what to ask a Romanian manufacturer for.

Important: this is a practical overview, not legal or tax advice. Rules depend on your product, Incoterms and destination, so check with the official sources linked below and with your accountant or customs broker.

How is shipping inside the EU different from exporting outside it?

Inside the EU, goods move freely: there is no customs declaration, no duty and no proof of origin at the border. The work moves into VAT compliance, meaning a valid VAT number for your buyer, proof of transport and a recapitulative VIES return. Outside the EU, every shipment needs an export declaration and often proof of origin for lower duties.

Strictly speaking, a sale from Romania to Germany is an intra-Community supply, not an export. This guide uses "export" for both and separates them where the rules differ.

1. What must a commercial invoice for export include?

The commercial invoice is the core document of any international sale. It shows the seller, the buyer, a description of the goods, quantities, unit prices, total value, currency and the agreed Incoterm. Your company issues it. Customs uses it to set the value of the goods, and tax authorities use it to check the VAT treatment.

When you need it: for every shipment, intra-EU and extra-EU.

Who issues it: you, the seller. Check with your accountant how ANAF's RO e-Factura rules apply to your cross-border invoices.

What to include for cross-border sales:

• Full legal names, addresses and VAT numbers of seller and buyer (for intra-EU supplies, the buyer's VAT number is a condition for the 0% treatment).
• The exemption basis for intra-EU supplies or exports, in the form your accountant uses.
• A precise description of the goods and, for exports, the HS / Combined Nomenclature code.
• Country of origin of the goods, when the buyer or destination customs requires it.
• The Incoterm (for example, FCA Iași or DAP Munich), which decides who pays transport, insurance and import duties.

Avoid vague descriptions such as "parts" or "textiles". Customs uses the description to check the tariff code, and a vague line can lead to inspections.

2. Why does a packing list matter if I already have an invoice?

A packing list sets out the physical contents of each package: how many cartons or pallets, what is inside each one, the dimensions, and the net and gross weights. The invoice covers the money. The packing list covers the goods. Carriers, warehouses and customs officers use it to check the shipment without opening every box.

When you need it: for practically every extra-EU export, and for most intra-EU B2B shipments, because the buyer's receiving warehouse checks deliveries against it.

Who issues it: you, the shipper. Many ERP systems produce it automatically from the sales order.

Good practice: the packing list, invoice and transport document should show the same package count and weights. Mismatches invite physical checks.

3. What is an EORI number and how do I get one in Romania?

An EORI (Economic Operators Registration and Identification) number is the EU-wide identifier that every business needs to deal with customs. You need it to lodge an export declaration for goods leaving the EU. In Romania it is assigned by the customs authority, free of charge, and for Romanian companies it typically takes the form RO followed by the company's fiscal code (CUI).

When you need it: before your first extra-EU export or import. It is not needed for purely intra-EU sales.

Who issues it: the Romanian Customs Authority (Autoritatea Vamală Română), which operates under ANAF. The application process has been simplified. As EY Romania noted in August 2023, companies established in Romania no longer have to attach supporting documents such as proof of VAT registration. Customs checks the trade register, the ANAF VAT register and VIES directly.

How to check: you or your buyer can check any EORI number in the European Commission's EORI validation service.

4. What VAT registration do I need to sell to EU business buyers?

To sell goods to a business in another EU country at 0% Romanian VAT, you need a Romanian VAT number valid for intra-Community transactions. Your buyer must also give you a VAT number that is valid in VIES, the EU's VAT Information Exchange System. You report each such sale in the monthly recapitulative return, form D390 VIES, filed with ANAF.

When you need it: for every intra-EU B2B sale of goods.

Who issues it: ANAF registers you for VAT purposes. Your buyer's tax authority registers them. You check their number in the European Commission's VIES service and keep proof of the check.

The four conditions for the exemption:

1. A valid buyer VAT number, checked in VIES and shown on the invoice.
2. Proof that the goods left Romania for another member state (see document 5). Under EU Implementing Regulation 2018/1912, transport is presumed proven when the seller holds two non-contradictory pieces of evidence, such as a signed CMR plus an insurance policy or bank payment record. When the buyer arranges transport, they must also give the seller a written statement that the goods arrived, by the 10th day of the following month. Fiscalitatea.ro explains how this applies in Romania.
3. A correct D390 VIES return, filed by the 25th of the month following the delivery, for each month with intra-Community transactions. A missing or incorrect D390 can cost you the exemption unless you correct it.
4. Correct invoicing, with the exemption basis shown.

For extra-EU exports, the sale is also VAT-exempt. The proof is different: the customs exit confirmation of the export declaration (see document 7).

5. Which transport document do I need: CMR, bill of lading or air waybill?

The transport document is the carrier's receipt for the goods and the contract of carriage. Which one you use depends on the transport mode: a CMR consignment note for international road freight, a bill of lading (B/L) for sea freight, an air waybill (AWB) for air cargo, and a CIM consignment note for international rail. The carrier or freight forwarder issues it.

When you need it: for every cross-border shipment. Inside the EU, a CMR signed by the consignee is one of the strongest pieces of evidence for VAT exemption. Outside the EU, the document follows the goods through export and import clearance.

Who issues it:

Practical tip: ask your carrier to return the CMR copy signed by the consignee within an agreed number of days, and file it with the invoice.

6. When do I need a certificate of origin, EUR.1 or REX statement on origin?

Proof of origin tells the importing country where the goods were made. There are two kinds. Non-preferential proof (a certificate of origin) is used for trade policy, statistics or when the buyer asks for it, and does not lower duties. Preferential proof (EUR.1 or a statement on origin) lets the buyer pay reduced or zero duties under an EU trade agreement, if the goods meet that agreement's rules of origin.

When you need it: only for extra-EU shipments. Inside the EU, goods in free circulation need no proof of origin.

Who issues it, by type:

• Non-preferential certificate of origin. In Romania it is issued by the Chamber of Commerce and Industry of Romania (CCIR) and the county chambers of commerce, at the exporter's request. Some destinations, banks (for letters of credit) or public tenders ask for it.
• EUR.1 movement certificate. This is a preferential proof of origin used under agreements that require customs certification, including the Pan-Euro-Mediterranean (PEM) system. The exporter completes the form and the customs office endorses it. Under the revised PEM rules, fully applicable from 1 January 2026, an EUR.1 is valid for 10 months and electronic issuance is possible (celna24 summary, 2026).
• Statement on origin (REX). Many newer EU agreements, including those with the United Kingdom, Canada and Japan, let the exporter declare origin on the invoice or another commercial document. For consignments over EUR 6,000, the exporter must be registered in the Registered Exporter (REX) system. Below that value, any exporter can make the statement. You register with the customs authority of your own country. European Commission Access2Markets explains the REX system.

Which one applies to my product and destination? Use the European Commission's Access2Markets portal. Its "My Trade Assistant" tool shows, for a given product code and destination, the applicable duty, the preferential rules of origin and the proof of origin needed.

A caution: a preferential origin declaration is a legal statement. Products with a high share of non-EU materials may not qualify under the agreement's product-specific rules, and wrong declarations can lead to duty demands on your buyer later. Keep supplier declarations and cost calculations as evidence.

7. Who files the export declaration for shipments outside the EU?

An export declaration is the electronic customs declaration that places goods under the export procedure when they leave the EU customs territory. In Romania it is lodged in the AES-RO (Automated Export System). This system replaced the older ECS-RO in March 2024, according to KPMG Romania. Most SMEs have a licensed customs broker file it for them.

When you need it: for every shipment to a non-EU destination, including the UK, Switzerland, Norway, Türkiye, Moldova, Ukraine and the US.

Who issues it: the exporter, or a customs representative acting for the exporter, lodges it with the Romanian Customs Authority. The declaration includes your EORI number, the tariff code, customs value, origin and transport details.

How it works, step by step:

1. Prepare the invoice, packing list and, where relevant, proof of origin and licences.
2. Your broker lodges the declaration in AES. Customs may release it directly or select it for a check.
3. The goods travel to the EU exit point, often under transit (NCTS).
4. When the goods leave the EU, the export is confirmed electronically. Keep this exit confirmation: it is your evidence for the VAT exemption.

Special cases: dual-use items need an export licence, and destinations under EU sanctions need extra checks. If your product could fall into these groups, check before you quote.

8. Does my product need CE marking and an EU Declaration of Conformity?

CE marking shows that a product meets the EU requirements that apply to it, for example on machinery, low-voltage electrical equipment, electromagnetic compatibility, toys, construction products, medical devices or personal protective equipment. The manufacturer applies the marking and signs an EU Declaration of Conformity. For some product groups, a notified body must assess the product first.

When you need it: only for products covered by EU harmonised legislation that requires CE marking. Many products, such as furniture, most textiles and food, are not CE-marked at all. Putting CE marking on a product that does not need it is not allowed.

Who issues it: the manufacturer (or the importer, for goods made outside the EU). The manufacturer is responsible for:

• identifying the applicable legislation and harmonised standards;
• carrying out the conformity assessment (self-assessment or with a notified body);
• compiling and keeping the technical file;
• signing the Declaration of Conformity and affixing the CE mark.

See the European Commission's CE marking guidance.

Why buyers care: most procurement teams ask for the Declaration of Conformity and test reports before the first order. Outside the EU, check the destination's own rules, because markets such as the US use their own certification systems.

9. Are ISO 9001 and ISO 14001 mandatory for export?

No. ISO 9001 (quality management), ISO 14001 (environmental management), ISO 45001 (occupational health and safety) and similar standards are voluntary. No customs office will ask for them. Many industrial buyers, especially in automotive, machinery, construction and retail private label, still require them before approving a supplier. In practice they work as a commercial entry ticket.

When you need it: when a buyer's supplier-approval process asks for it, which is common in B2B manufacturing.

Who issues it: an independent certification body, after an audit of your management system. For the certificate to be recognised internationally, look for a body accredited by a national accreditation body that is part of the IAF / EA agreements. In Romania that is RENAR. Certificates are usually valid for three years, with yearly surveillance audits.

Sector variants buyers ask for: IATF 16949 (automotive), ISO 22000, FSSC 22000, IFS or BRCGS (food for retail), ISO 13485 (medical devices) and ISO 27001 (information security). Keep copies current, with the expiry date visible.

10. Which sector-specific certificates might my buyer ask for?

Beyond the general documents, many products need sector certificates: food business registration and health certificates, organic certification, timber chain-of-custody, chemical registration and safety data sheets. Some of these are legal requirements, while others are buyer standards. Which apply depends on what you make and where it goes.

Food and agricultural products

• Registration or approval with the county Sanitary-Veterinary and Food Safety Directorate (DSVSA), under the national authority ANSVSA. Every food business needs it before operating, and units handling products of animal origin need approval with an approval number shown on the label.
• Export health certificates (sanitary-veterinary or phytosanitary) for many non-EU destinations, issued by official veterinarians or plant-health inspectors. Some movements inside the EU, such as live animals and certain animal products, are certified through the EU's TRACES system.
• Organic certification under Regulation (EU) 2018/848, issued by a control body approved by Romania's Ministry of Agriculture. Organic exports to some non-EU countries also need a certificate of inspection in TRACES.

Wood, furniture and paper

• FSC or PEFC chain-of-custody certification is voluntary but often required by retailers and construction buyers.
• EU Deforestation Regulation (EUDR). For wood, cattle, cocoa, coffee, palm oil, rubber, soya and derived products, the main obligations apply from 30 December 2026 for large and medium operators, and from 30 June 2027 for micro and small operators, after two postponements (VinciWorks summary). The Commission's simplification review in spring 2026 proposed adjustments to the product scope. Check the current list on the European Commission's EUDR page before relying on any summary, including this one. Furniture and timber exporters should expect buyers to ask for due diligence information, including harvest-plot geolocation.

Chemicals, cosmetics and materials

• REACH registration with the European Chemicals Agency (ECHA) for substances manufactured or imported in quantities of one tonne or more per year.
• CLP classification and labelling, and Safety Data Sheets (SDS) in the language of the destination country for hazardous substances and mixtures.

What about CBAM?

The EU Carbon Border Adjustment Mechanism (CBAM) applies to imports into the EU of iron and steel, aluminium, cement, fertilisers, hydrogen and electricity. Its definitive period began on 1 January 2026. After the 2025 simplification ("Omnibus") regulation, importers bringing in less than 50 tonnes a year of covered goods are exempt (EY summary). CBAM does not apply to a Romanian company's exports. It matters if you import steel or aluminium inputs from outside the EU. Details are on the European Commission's CBAM page.

Do I also need to file Intrastat?

Only if your intra-EU trade passes the statistical threshold. Intrastat is a monthly statistical declaration of goods moved between Romania and other EU countries, filed with the National Institute of Statistics (INS). For 2026 the threshold is RON 1,000,000 a year for dispatches and RON 1,000,000 for arrivals, unchanged from 2025, with filing by the 15th of the following month.

Sources: Contabilul.ro, 2026 thresholds and the INS Intrastat portal. Intrastat is separate from the D390 VIES return; a company above the threshold files both.

What does this look like for a first export? An illustrative scenario

The following example is illustrative. The company is fictional and does not represent any real business.

A small furniture workshop near Suceava, "Atelier Exemplu SRL", makes solid oak dining tables. It has sold only in Romania so far. In the same quarter it receives two enquiries, one from a design shop in Vienna and one from an interior-design studio in London.

The Vienna order (intra-EU). The workshop checks the Austrian buyer's VAT number in VIES, issues a 0% invoice with both VAT numbers, prepares a packing list and books a groupage truck. The signed CMR goes into the invoice file with the bank payment record, giving two pieces of transport evidence. The sale goes into the monthly D390. No customs declaration or proof of origin is needed.

The London order (extra-EU). The UK is a third country, so the workshop obtains an EORI number and its customs broker lodges the export declaration in AES. The tables are made from Romanian oak with Romanian labour, so they are likely to meet the EU–UK origin rules. The order is under EUR 6,000, so the workshop makes a statement on origin on the invoice without REX registration, and applies for a REX number for larger future orders. It keeps the electronic exit confirmation as proof for the VAT-exempt export.

What the buyer asked for that customs didn't. The London studio also asked for FSC chain-of-custody certification for a hotel project. Customs did not need it, but the buyer did.

The lesson is that customs documents get the goods across the border, and certificates get you the order. You need both.

How should I present my documents and certifications to foreign buyers?

Make the information easy to verify: list each certificate with its standard, issuing body, number and expiry date, and state which markets you already ship to. A practical document pack to keep ready:

• [ ] Company registration extract and VAT/EORI numbers
• [ ] Current ISO or sector certificates (PDF), with expiry dates
• [ ] EU Declarations of Conformity for CE-marked products
• [ ] Safety Data Sheets, where relevant
• [ ] Product specifications with HS codes and country of origin
• [ ] A sample commercial invoice and packing list
• [ ] REX number, or the statement-on-origin wording you use
• [ ] Incoterms you can offer and the countries you already ship to

On Romanian Supplier, each company profile can show the certifications and export markets the company reports. These are company-declared data and are labelled as declared. The team reviews every profile before publication, but the platform does not audit factories or issue certificates. A buyer should ask for the certificate itself and check it with the issuing body. How Romanian Supplier checks company data explains what is reviewed and what is not, and how buyers verify a reliable supplier explains what buyers typically check.

If you are still building your profile, see how to build a supplier profile buyers trust. For market-specific requirements, the export markets hub collects country guides such as exporting to Germany.

Many producers build local visibility first through Fabricat în RO, which the same team has run since 2014 to promote Romanian-made products.

Frequently asked questions

Do I need a certificate of origin to sell to Germany or Italy?

No. Goods moving between EU member states are in free circulation, so no proof of origin is needed for customs. A buyer may still ask for an origin statement for labelling or its own records, but that is a commercial request, not a customs requirement.

Is an EORI number the same as a VAT number?

No. The VAT number identifies your company for VAT. The EORI number identifies it for customs. In Romania the EORI is usually built from the fiscal code with the RO prefix, so the two look similar, but they are separate registrations. You need the EORI only for customs procedures such as exports outside the EU.

What is the difference between EUR.1 and a REX statement on origin?

Both prove preferential origin so the buyer can pay lower duties. Customs endorses an EUR.1. A statement on origin is written by the exporter on a commercial document, without customs endorsement. Which one you use depends on the trade agreement. For consignments over EUR 6,000, the exporter must be registered in REX to use a statement on origin.

Does Romanian Supplier verify my certifications?

No. Certifications on Romanian Supplier profiles are declared by the company and labelled as declared. The team reviews each profile before publication, but it does not audit factories or check certificates with the issuing bodies. Buyers should ask for the certificate and confirm it with the issuing body.

Where can I check duties and documents for a specific country?

Use the European Commission's Access2Markets portal. Enter your product code and destination to see import duties, rules of origin, required documents and product requirements in that market.

Put your compliance to work

Collecting certificates and export documents takes effort, and they also make you easier to choose. If you are a Romanian manufacturer or exporter, list your company on Romanian Supplier and add your certifications, products and export markets so international buyers can find them. To see what each plan includes, visit pricing.

If you are a buyer, browse Romanian companies by industry and use the checklist above to ask suppliers for the right documents before you place a first order.

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