The certificate of fiscal attestation is issued by the local tax authority, at the request of the taxpayer/payer. The certificate is also issued at the request of public authorities in cases and under conditions provided by the legal regulations in force, as well as at the request of the public notary, according to the delegation given by the taxpayer.

The certificate of fiscal attestation is issued based on the data contained in the records of the fiscal claims of the local tax authority and includes outstanding tax obligations and, where applicable, tax obligations due until the first day of the month following the application, as well as other individualized budget claims in enforceable titles issued in accordance with the law and existing in the records of the local tax authority for recovery.

The certificate of fiscal attestation is issued within a maximum of two working days from the date of the request and is valid for 30 days from the date of issuance.

For the alienation of ownership rights over buildings, land, and means of transport, owners of goods to be alienated must present certificates of fiscal attestation attesting the payment of all obligations owed to the local budget of the administrative-territorial unit in whose radius the alienated good is fiscally registered. For the alienated good, the owner must pay the tax owed for the year in which the good is alienated, except where the tax for the alienated good is owed by another person than the owner. Presentation of certificates of fiscal attestation may be replaced by electronic verification of the status of owed tax obligations.

For the acquisition of ownership rights over buildings, land, and means of transport, buyers acquiring the goods must present certificates of fiscal attestation attesting payment of all obligations owed to the local budget of the administrative-territorial unit in whose radius they have their residence, headquarters, or place of business, as applicable. Presentation of certificates of fiscal attestation can be replaced by electronic verification of the status of owed tax obligations.

Documents by which buildings, land, or means of transport are alienated, in violation of the above provisions, are legally null and void.