5231
Freight transport brokerage activities
This code covers freight transport brokerage activities, i.e. companies that act as brokers between shippers and carriers. It does not involve owning or operating vehicles, but only arranging and coordinating transport for a commission. It is suitable for transport agencies, logistics platforms, or individuals who facilitate deliveries without having their own fleet.
Entrepreneur Profile
Acest cod este ideal pentru persoane fizice autorizate (PFA), întreprinderi individuale (II) sau societăți cu răspundere limitată (SRL) care doresc să activeze ca brokeri de transport, fără a deține vehicule proprii. Este potrivit pentru antreprenorii care doresc să construiască o rețea de colaboratori transportatori și să ofere servicii de logistică ușoară.
Who should avoid:
Avoid the exclusive use of code 5231 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorization procedure and Trade Register aspects for CAEN 5231
Registration with the Trade Register (ONRC) for CAEN 5231 requires submitting the standard application, the constitutive act, and an affidavit under Law 359/2004 regarding the fulfillment of operating conditions. The main object of activity is declared exactly as 'Freight transport brokerage activities' (CAEN code 5231). No prior approvals from the Ministry of Transport are required for mere brokerage if it does not involve actual transport. However, if the company handles goods in customs or organizes multimodal transport, additional authorizations from the Romanian Road Authority (ARR) may be necessary. Checking the availability of the name and its reservation is done online, and the processing time is 1-5 working days for legal entities. Attention: administrators must not have an incompatible criminal or fiscal record.
Regulatory framework, specific permits and control institutions
The activity falls under Government Emergency Ordinance 27/2011 on road transport and Law 38/2003 on rail transport, if the brokerage concerns these modes. It is not subject to carrier authorization, but only to notification to the ARR if transport documents (CMR) are issued. The control institutions are: the Tax Authority (ANAF) for fiscal matters, the Labor Inspectorate (ITM) for working conditions, and the ARR if vehicles are used. For international brokerage, EC Regulation 1071/2009 on access to the occupation of road transport operator also applies. No ISCIR or environmental permit is required, but a risk analysis regarding contractual civil liability is recommended. Brokerage contracts must comply with the Civil Code (articles 2003-2015) and include clauses on commission and liability for loss of goods.
Tax management, ANAF audit risk and specific accounting
From a fiscal point of view, income from brokerage commissions (CAEN 5231) is subject to profit or income tax at the standard rate of 16% (or 1% for micro-enterprises if conditions are met). VAT is applied through the RO e-Factura system; invoices issued to clients (carriers or shippers) must include the VAT registration code. Major ANAF audit risk: underdeclaration of commission income or non-declaration of intra-Community transactions. Specific accounting involves the analytical recording of each brokerage contract, with separate records of amounts collected and paid on behalf of third parties. Monthly filing of Declaration 394 and D406 (SAF-T) for related party transactions is recommended. The fiscal vector is completed at ONRC/ANAF through Declaration 010, specifying CAEN code 5231 as secondary or main object. For activities with evasion risk (e.g., fictitious transport), tax inspections focus on the reality of operations: CMRs, written orders, and bank statements are requested. Recommendation: keep supporting documents for at least 10 years and perform a transfer pricing analysis if brokerage is done with affiliated companies.
Included Activities
- ✅ Brokering road freight transport
- ✅ Negotiating rates and transport conditions between shippers and carriers
- ✅ Managing transport documents (CMR, invoices, delivery notes)
- ✅ Tracking and coordinating deliveries
- ✅ Advisory services on route and transport mode selection
- ✅ Invoicing for brokerage services
Excluded Activities
- ❌ Actual road freight transport (code 4941)
- ❌ Courier activities (code 5320)
- ❌ Renting of vehicles with driver (code 4939)
- ❌ Logistics and warehousing activities (code 5210)
- ❌ Cargo handling activities (code 5224)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required to carry out freight transport brokerage activities?
No special transport authorization is required, but the company must be registered with the Trade Register with CAEN code 5231. For international transport, brokers must ensure that partner carriers hold valid licenses. It is also recommended to obtain a fiscal registration certificate and, if invoicing within the EU, a valid VAT code.
How are income from transport brokerage taxed? Am I obliged to pay VAT?
Commission income is taxed as service income. If the turnover exceeds 300,000 lei/year, you become a VAT payer. For services provided to clients in Romania, standard VAT (19%) applies. For services to EU clients, reverse charge may apply if the client is a VAT payer. It is recommended to consult an accountant for tax optimization.