The procedure is addressed to natural persons who own real estate property, have a qualified certificate with extended electronic signature, and who request the issuance of the fiscal attestation certificate. The fiscal attestation certificate is issued by the Taxes and Fees Department of the Gruiu commune City Hall, at the request of taxpayers based on an application for the issuance of the fiscal certificate, completed and signed with an extended electronic signature, or at the request of public authorities in the cases and under the 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.
In the case of the transfer of ownership of buildings, land, and means of transport, the fiscal certificate must attest the payment of all fiscal obligations owed to the local public administration authority where the property to be alienated is registered fiscally. For the property being alienated, the owner must pay the tax owed for the year in which the property is alienated. The certificate may be presented by the taxpayer, in original or in notarized copy, to any requester.
If the request for the fiscal certificate is made by the public notary, they are required to attach the delegation given by the taxpayer (electronically signed).

Electronic fiscal attestation certificates will bear the digital signature. The original document is the one in electronic format. It can be printed and presented on paper, but the validity of the document is proven by presenting it in electronic format. Any modification of the fiscal attestation certificates in electronic format leads to the loss of their validity.

The digitally signed electronic document is under the protection of Law no. 455/2001 regarding electronic signature and will produce the same effects as the act in authentic form.