For the identification of legal entities in relation to the local tax authority, the Tax Registration Certificate (the document by which the tax registration code/unique registration code is individualized) is attached electronically. For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For representing taxpayers in their relationship with the local tax authority, the following documents must be attached electronically: the power of attorney and the identity document of the proxy. The power of attorney shall be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. For compliance with the original, the identity document of the proxy shall be electronically signed with a qualified electronic signature by the proxy.*

For the registration of a means of transport in the fiscal records, the following supporting documents are attached electronically, as applicable: - The document of acquisition of the means of transport, which may be, as the case may be: fiscal invoice / sale-purchase contract / exchange contract / donation act / act of giving in payment / adjudication act / final and irrevocable/final and enforceable court decision, etc. - In the case of mergers/divisions, the documents are: The merger/division project, the decision of the General Assembly or the Board of Directors, or, as the case may be, the directorate by which the operation is approved, documents drawn up for each company, the handover protocol of the goods, the order pronounced in the public meeting, by which the registration in the Trade Register of the mentions regarding the above-mentioned changes is ordered, the certificate of registration of mentions, as the case may be, the certificate of deregistration - documents filed/issued at/by the National Trade Register Office, regarding merger/division; - In the case of a legal entity, whose object of activity is trade/production of means of transport, for second-hand vehicles, registered as stock of goods and which are not used for its own benefit, unregistered, the acquisition document is accompanied by the Accounting Note with a certain date, reflecting the transfer from account 371 - goods to account 213 - Technical installations, means of transport, animals and plantations, the means of transport having the chassis number/engine number mentioned, thus, the date of reflection in the accounting records of the operation represents the reference date for fiscal registration; - In the case of means of transport that are the object of financial leasing contracts: The financial leasing contract and/or the novation/assignment contract/Proof of recovery and termination request, accompanied by the handover-receipt report or any other similar document, in the case of taxpayers who are lessees; - The vehicle identity card; - Tax attestation certificate issued prior to the transfer in the name of the seller/former user, by the specialized department of the competent local public administration authority, except for means of transport acquired from abroad. In the case of the transfer of ownership by the use, as the case may be, of the CONTRACT FOR DISPOSAL-ACQUISITION, MODEL 2016 ITL-054, the visa applied in the upper right corner is equivalent to the TAX ATTESTATION CERTIFICATE (according to ORDER 1069/1578/114 of 28.07.2016)! - The customs document, issued by the Romanian Customs Authority, for the means of transport, in case it is acquired from states other than the member states of the European Union; - Certificate issued by the Romanian Auto Registry Authority, certifying the suspension system in case of means of transport with a total authorized mass of over 12 tons; - Document issued by the Romanian Naval Authority, indicating the technical characteristics of the water transport vehicle; - Registration form - AS APPLICABLE; - In the case of registration of means of transport within the administrative-territorial radius of the locality/sector where the secondary office is located, (provided the conditions of art. 82 - Fiscal Procedure Code are met, i.e. holds a TIN issued for the secondary office), the decision of the associates/sole associate/Solemn statement is also submitted, mentioning the means of transport identified by chassis number/engine number, the reference date/certain date on which they will be registered within the administrative-territorial area of the locality/sector where the secondary office with TIN is located, supporting documents (invoice/residual invoice/s.p.c., etc.), Tax Attestation Certificate; Continuity in taxation and in documents is mandatory, if the asset was previously registered/declared with the police/the fiscal authority before being declared at the secondary office. For compliance with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration of a means of transport in the tax record, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax/fee on means of transport owned by natural persons/legal entities - model 2016 ITL 005*

For the registration of a freight vehicle with a total authorized mass of over 12 tons in the fiscal records, the following form must be completed and electronically signed with a qualified electronic signature: - Tax declaration for the establishment of the tax on freight vehicles with a total authorized mass of over 12 tons owned by individuals/legal entities - model 2016 ITL 006*

For the registration of a watercraft in the fiscal records, the following form must be completed and electronically signed with a qualified electronic signature: -Fiscal declaration for establishing the tax/fee on watercraft owned by individuals/legal entities model 2016 ITL 007*