The procedure is addressed to legal entities that have an electronic signature. The certificate is issued by the tax authority at the taxpayer's request, based on the application for the issuance of the certificate, completed and electronically signed. The tax attestation certificate communicated through the edirect.e-guvernare platform bears the electronic signature of the tax authority.

The original document is the one in electronic format and is under the protection of Law no. 455/2001 regarding the electronic signature.

At the first request for communication of the certificate through the edirect.e-guvernare platform, the taxpayer is required to submit an application opting for the communication of the certificate through the platform and a power of attorney for the person who submits and electronically signs the application for issuing the certificate.