Delivery Note (Aviz) in Romania: When It's Mandatory and What It Contains

The goods delivery note (aviz de însoțire a mărfii) is the document that accompanies goods on the road when the delivery is not invoiced at the time of transport. It is easy to confuse with an invoice or with e-Transport — but it has a distinct role.

When you use the delivery note

You use a delivery note when you move/deliver goods without issuing the invoice on the spot, for example:

• you deliver now and invoice later (at month end, based on an order);
• you transfer goods between warehouses/points of work;
• you ship products that are invoiced after receipt.

The delivery note “covers” the movement of the goods until the invoice is issued, to which it is then linked.

Delivery note, invoice, e-Transport — who does what

These are three different things, which sometimes coexist:

• The delivery note — the document that physically accompanies the goods when they are not invoiced at that moment.
• The invoice — the fiscal sales document (reported in e-Factura within 5 days).
• e-Transport — the declaration of the movement of goods in SPV, obtaining the UIT code before departure (mandatory for certain transports).

For a transport that falls under the e-Transport obligation and is not invoiced on the spot, you may need both a delivery note and a UIT code.

What the delivery note contains

• the supplier and the customer (name, CUI, address);
• the products and quantities delivered;
• the date of issue;
• optionally, transport details — the driver (name, ID/CNP), the vehicle’s registration number.

How it works in facturifirma

In facturifirma, the delivery note is a separate document type, with its own series, where you fill in the products, quantities and transport details (driver, vehicle). You can later convert the delivery note into an invoice with one click, so you don’t re-enter the data. And if the transport falls under the e-Transport obligation, you can also make the UIT declaration from the same data — all in one place.