For the identification of legal entities in relation to the local tax authority, the Fiscal Registration Certificate is electronically attached (the document by which the fiscal registration code/unique registration code is individualized). For compliance 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 must be attached electronically: 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 compliance 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 records, the following supporting documents shall be attached electronically, as applicable: - Declaration on own responsibility, if the building is used for residential purposes, acknowledging the criminal law provisions concerning forgery in documents, which shall include the statements provided in point 6, Title IX of the Government Decision no. 1/2016 for the approval of the Methodological Norms for the application of Law no. 227/2015 on the Fiscal Code, as amended and supplemented, accompanied by supporting documents showing the purpose of the building, respectively: lease contracts, commodatum contracts or any other relevant documents; - The acquisition deed of the building, which may be, as the case may be: Sale-purchase contract, Exchange contract / Deed of donation / Deed in lieu of payment / Deed of adjudication / Court decision, final and irrevocable/final and enforceable, etc. The authentic form is mandatory when an immovable asset (building and/or land) is subject to property transfer. In the case of mergers/divisions: The merger/division project, the decision of the General Assembly or of the Board of Directors, or the directorate, by which the operation is approved, documents drawn up for each company separately, the handover protocol of the assets, the minutes pronounced in a public session, by which the registration in the Trade Register of the mentions regarding the aforementioned changes is ordered, the Certificate of Registration of mentions, as the case may be - The Certificate of Deregistration - documents filed/released at/by the National Office of the Trade Register, concerning the merger/division; The authentic form is mandatory when an immovable asset (building and/or land) is subject to property transfer. - In the case of newly constructed buildings: The building permit / The handover minutes at the completion of the works (for buildings fully executed before the expiration of the term provided in the building permit, but drawn up no later than 15 days from the actual completion of the works, as well as for buildings fully executed at the term provided in the building permit, the date from it, with the obligation to draw up the handover minutes within the legal term) and/or The partial handover minutes, recording the stage of the works, as well as the total built area in relation to which the building tax is established, for buildings whose construction works have not been completed by the deadline provided in the building permit and for which the extension of the permit validity was not requested, according to the law, on the date of expiry of this term and only for the total built area that has the basic structural elements of a building, namely walls and roof / The document certifying the regularization of the tax for the building permit / The notice of commencement of authorized works to the local public administration authority that issued the permit and to the State Inspectorate in Constructions/Declaration on own responsibility, acknowledging the criminal law provisions regarding forgery in documents, stating that all expenses directly attributable to the investment are included in the value declared to the fiscal body, as well as the date works were fully executed/The analytical sheet of account 231 – fixed assets in progress - The trial balance for the month of accounting registration of the building value, accompanied by the corresponding account sheet; - Balance sheet, for the previous financial years, registered with A.N.A.F., if the building was acquired and undeclared in the last five fiscal years preceding the current year; - In the case of taxpayers acting as tenant: Financial leasing contract and/or novation contract/Proof of recovery and termination request, accompanied by the valuation report for taxation and the handover-receipt minutes or any other similar document; - The document by which a building, public or private property of the state, or of the administrative-territorial units, is granted in concession/lease/administration/use (photocopy) accompanied by the Certificate issued by the institution holding the building, showing the value of the building/space in the building in use, as well as the dates of revaluations of the building subject to declaration, for the entire period of the lease/concession contract(s). - In case of building revaluation: The valuation 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 the valuer’s stamp, valid at the date of the reports, including the taxable values of the buildings, (original or photocopy); For compliance with the original, each document will be electronically signed with a qualified electronic signature.*

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 determining 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, in order to determine the building tax, the following form is completed and electronically signed with a qualified electronic signature: - Fiscal declaration for determining the tax/fee on residential/non-residential/mixed-use buildings owned by legal entities - model 2016 ITL 002*