For the identification of individuals in relation to the local fiscal authority and the establishment of their fiscal domicile, the following documents shall be electronically attached, as applicable: - identity document; - birth certificate (in the case of a minor owner who does not have an identity card, in which case the fiscal declaration will be completed by the 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 identification code). For compliance with the original, each document will be electronically signed with a qualified electronic signature.*

For the representation of taxpayers in the relationship with the local tax authority, the following documents shall be attached electronically: the power of attorney and the proxy’s identity document. The power of attorney must be electronically signed with a qualified electronic signature by the person granting the power. For conformity with the original, the proxy’s identity document must be electronically signed with a qualified electronic signature by the proxy.*

For the registration of land in the tax records, the following supporting documents shall be attached electronically, as applicable: - sale-purchase contract; exchange contract; donation contract; certificate of inheritance; final and irrevocable/final and enforceable court decision, as the case may be; adjudication deed; leasing contract and handover protocol; fiduciary contract; order issued by the Mayor of Bucharest Municipality; merger deed; division deed, etc.; - cadastral documentation (in case the area of the land does not result from the ownership deed or if differences are found between the areas mentioned in the ownership documents and the actual situation resulting from measurements). For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration of a land in the tax records, the following forms must be filled in and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the land tax/fee in the case of individuals - model 2016 ITL003*