Issuance by the competent tax authority of the Fiscal Attestation Certificate.

The Fiscal Attestation Certificate is issued based on the data contained in the taxpayer's records of the competent tax authority and includes outstanding tax obligations existing as of the last day of the month preceding the request and not extinguished by the date of issue, as well as other budget claims individualized in enforceable titles issued according to the law and existing in the records of the central tax authority for recovery.

Issuance of the fiscal attestation certificate is carried out:

At the request of taxpayers/payers, as defined in art. 1 points 4 and 35 of the Fiscal Procedure Code, as subsequently amended and supplemented, by submitting an application accompanied by the document issued by the contracting public authority, if applicable, or electronically, via the private virtual space (SPV).

At the request of public institutions/authorities, in the cases and under the conditions provided by the legal regulations in force, by submitting a request to issue the fiscal attestation certificate or electronically via the PatrimVen IT system, a system made available to these entities for the provision of services by the Ministry of Finance.

Ex officio, in cases where the tax claim administration competence changes, as a result of changing the tax domicile or other situations stipulated by law.

At the request of holders of participation titles in a commercial company, by submitting an application for the issuance of the fiscal attestation certificate.

At the request of any natural or legal person, other than the one provided in art. 69 para. (4) of Law no. 207/2015 regarding the Fiscal Procedure Code, as amended and supplemented, only with the written consent of the concerned taxpayer, by submitting an application for the issuance of the fiscal attestation certificate.

At the request of public notaries, for the individual for whom the succession is being debated, electronically.

At the request of credit institutions, by submitting a request to issue the fiscal attestation certificate.

For taxpayers who have secondary offices fiscally registered as salary and income payers, the fiscal attestation certificate is issued at the taxpayer's request and includes both the taxpayer's tax obligations and those of the secondary offices.

For individual taxpayers carrying out economic activities independently or exercising liberal professions, the fiscal attestation certificate is issued at the taxpayer's request submitted to the central tax authority in whose territorial jurisdiction the taxpayer has their fiscal domicile as provided in art. 31 para. (1) letter b) of the Fiscal Procedure Code, based on information from the tax records transmitted by the central tax authority in whose territorial jurisdiction the activity headquarters/main place of activity is located.

For individual taxpayers exercising liberal professions in the form of associations, the fiscal attestation certificate is issued at the request of the taxpayer submitted to the central tax authority in whose territorial jurisdiction the taxpayer has their fiscal domicile as provided in art. 31 para. (1) letter d) of the Fiscal Procedure Code, without containing information on the manner of fulfilling the tax obligations by their members. In this case, the fiscal attestation certificate is accompanied by the fiscal attestation certificates of each of its members, issued by the central tax authorities in whose territorial jurisdiction they have their fiscal domicile according to the law.

In case the application/request for the issuance of the fiscal attestation certificate has been submitted/transmitted to another tax authority than the one competent to issue the certificate, it immediately informs the applicant of the error and indicates the competent central tax authority to which the application/request must be submitted.

The certificate includes outstanding tax obligations existing as of the last day of the month preceding the request and not extinguished by the date of issue, as well as other budget claims individualized in enforceable titles issued according to the law and existing in the records of the central tax authority for recovery. The issuing tax authority may also enter in the fiscal attestation certificate the certain, liquid, and due amounts that the applicant taxpayer has to collect from contracting authorities.

The fiscal attestation certificate may be used by the interested person for up to 30 days from the date of issue. In the case of the fiscal attestation certificate issued for individuals who do not carry out economic activities independently nor exercise liberal professions, including under the form of associations, the period during which it may be used is up to 90 days from the date of issue.

Method of accessing the service by taxpayers:
The registry of the competent tax authority, directly or through an authorized/legal representative/tax representative/income payer.
- by mail, via registered letter with acknowledgment of receipt;
- via the "Private Virtual Space" service;
- via the PatrimVen IT system made available to public authorities and institutions in central and local public administration for the provision of services;
- via the IT system made available to credit institutions, in the private space on the National Agency for Fiscal Administration portal.