For the identification of legal entities in relation to the local tax authority, the Certificate of Fiscal Registration (the document through which the fiscal registration code/unique registration code is individualized) is attached electronically. For conformity with the original, each document shall be signed electronically with a qualified electronic signature.*

For the representation of taxpayers in their relationship with the local tax authority, the following documents must be electronically attached: the power of attorney and the representative's identity document. The power of attorney must be electronically signed with a qualified electronic signature by the administrator/legal representative of the legal entity. For authenticity with the original, the representative's identity document must be electronically signed with a qualified electronic signature by the authorized person.*

For the registration/modification of a building in the fiscal record, the following supporting documents shall be attached electronically, as applicable: - Declaration on own responsibility, if the building is used for residential purposes, knowing the provisions of criminal law regarding false statements, which will include the details provided in point 6, Title IX of Government Decision no. 1/2016 approving the Methodological Norms for the application of Law no. 227/2015 regarding the Fiscal Code, as subsequently amended and supplemented, accompanied by supporting documents indicating the purpose of the building, namely: rental contracts, commodat contracts, or any other relevant documents; - The act of acquisition of the building, which may be, as appropriate: Sale-purchase contract, Exchange contract / Donation act / Dation in payment act / Adjudication act / Court decision, final and irrevocable/final and enforceable, etc. Authentic form is mandatory when a property (building and/or land) is subject to ownership transfer. In case of mergers/divisions: Merger/division project, General Assembly or Board of Administration or Directorate resolution approving the operation, documents drawn up for each company, Handover protocol of assets, Decision pronounced in public session ordering registration in the Trade Register of statements regarding the above-mentioned changes, Registration Certificate of amendments, as applicable, - Deregistration certificate - documents filed/issued to/by the National Trade Register Office regarding merger/division; Authentic form is mandatory when a property (building and/or land) is subject to ownership transfer. - In the case of newly constructed buildings: Building permit / Completion acceptance report (for buildings completed before the expiry date stated in the building permit, but prepared no later than 15 days from the actual completion date of the works, and for buildings completed at the deadline stated in the building permit, from that date, with the obligation to draw up the acceptance report within the period stipulated by law) and/or Partial acceptance report, recording the stage of the works, as well as the built area based on which the building tax is established, for buildings whose construction works were not completed within the term specified in the building permit and for which extension of the permit validity was not requested, under the law, at the expiry date of this term and only for the built area that has the basic structural elements of a building, namely walls and roof /Document certifying the regularization of the building permit fee / Commencement notice of authorized works to the local public authority issuing the permit and to the State Inspectorate for Construction /Declaration on own responsibility, knowing the provisions of criminal law regarding false statements, indicating that all expenses directly attributable to the investment are included in the value declared to the tax authority, as well as the date when the works were fully completed /Analytical sheet of account 231 – ongoing fixed assets - Trial balance for the month when the building’s value was recorded in accounting, accompanied by the corresponding account sheet; - Accounting balance sheet, for previous financial years, registered at A.N.A.F., if the building was acquired and not declared in the last five fiscal years preceding the current year; - For taxpayers who are tenants: Financial leasing contract and/or novation contract /Proof of recovery and termination request, accompanied by the evaluation report for taxation and the handover protocol or any other similar document; - The document by which a building is assigned in concession/leasing/administration/use, public or private property of the state, or of administrative-territorial units, (photocopy) accompanied by the Certificate issued by the institution holding the building, showing the value of the building/space in the building held for use and the dates of buildings’ revaluations subject to declaration, for the entire duration of the lease/concession contract(s). - In case of reassessment of the building: Evaluation report for taxation prepared by an A.N.E.V.A.R. (National Association of Authorized Valuers of Romania) expert, accompanied by proof that the evaluation results were registered in the A.N.E.V.A.R. fiscal information database (receipt/B.I.F.) and evaluator's stamp, valid at the date of report issuance, including the taxable values of the buildings, (original or photocopy); For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

For the registration/modification of a building in the fiscal record, for the purpose of determining the building tax, the following form must be filled out and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*

For the registration/modification 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: - Fiscal declaration for the determination of the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*