For the registration of a building in the tax records, for the purpose of establishing the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Tax declaration for establishing the tax/fee on residential/non-residential/mixed-use buildings owned by individuals - model 2016 ITL 001 In the case of buildings with mixed use, the owner / authorized person will declare the area used for non-residential purposes and the holder of the obligation to pay the utilities.*

For the registration of a building in the fiscal records, for the purpose of determining the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Annex 1 to the Fiscal Declaration for determining the tax/fee on residential/non-residential/mixed-use buildings, owned by individuals-model 2016 ITL 001*

For the identification of individuals in relation to the local tax authority and the establishment of their fiscal domicile, the following documents are attached electronically, as applicable: - identity document; Birth certificate (in the case of a minor owner who does not have an identity card, in which case the tax declaration will be completed by their legal guardian); Fiscal registration certificate (document by which the fiscal identification number/fiscal registration code is individualized and is used in cases where the taxpayer does not have a personal numeric code). For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the representation of taxpayers in relation to the local tax authority, the following documents are attached electronically: the authorization and the identity document of the authorized person. The authorization will be electronically signed with a qualified electronic signature by the person authorizing. For conformity with the original, the identity document of the authorized person will be electronically signed with a qualified electronic signature by the authorized person.*

For the registration of a building in the fiscal records, the following supporting documents shall be electronically attached, as applicable: A. In the case of buildings with residential use: sale-purchase contract; exchange contract; donation contract; inheritance certificate; court decision, final and irrevocable/final and enforceable, as appropriate; adjudication act; leasing contract and handover minutes; trust contract; decision issued by the Mayor of Bucharest Municipality; building permit, the letter by which the start of the works was announced, works reception report, calculation sheet (regularization); annexation act; partition act, statutory declaration in case the building was constructed without a building permit, etc.; cadastral documentation, as appropriate, and in its absence, the sketch/record of the building or other similar documents (in case the building area does not result from the ownership document or there are discrepancies between the areas entered in the ownership documents and the actual situation resulting from measurements); energy performance certificate (in case of acquiring buildings with a usable area over 50 sqm); B. In the case of buildings with mixed use, the following shall also be attached to the documents mentioned in point 4A, as appropriate: rental/loan for use contract. C. In the case of buildings with non-residential use, the following shall also be attached to the documents mentioned in point 4A, as appropriate: rental/loan for use contract; evaluation report prepared by an authorized evaluator in accordance with the valuation standards in force at the evaluation date, reflecting the value of the building as of December 31 of the year prior to the reference year; documents showing the final value of the construction works, in the case of new buildings constructed in the last five years prior to the reference year, in copy; the document transferring the ownership right, in the case of buildings acquired in the last five years prior to the reference year, in copy (sale-purchase contract, donation contract, inheritance documents, etc., as applicable). For conformity with the original, each document will be electronically signed with a qualified electronic signature.*