For the identification of individuals in their relationship with the local tax authority and for establishing their tax domicile, the following documents shall be attached electronically, as applicable: - the identity document; the birth certificate (in the case of a minor owner who does not hold an identity card, in which case the tax declaration will be completed by their legal guardian); the tax registration certificate (a document through which the tax identification number/tax registration code is individualized and is used in cases where the taxpayer does not have a personal identification number). For compliance with the original, each document will be electronically signed with a qualified electronic signature.*

For representing taxpayers in their relationship with the local tax authority, the following documents must be attached electronically: the power of attorney and the proxy's identity document. The power of attorney will be electronically signed with a qualified electronic signature by the person granting the authority. For conformity with the original, the proxy's identity document 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 are attached electronically, as applicable: 1. In the case of buildings with residential destination: - sale-purchase contract; exchange contract; donation contract; inheritance certificate; court decision, final and irrevocable/final and enforceable, as appropriate; foreclosure deed; leasing contract and delivery-acceptance report; trust contract; order issued by the Mayor of Bucharest; building permit, letter announcing the start of works, works reception report, calculation sheet (regularization); consolidation deed; subdivision deed, etc.; - cadastral documentation, as applicable, and in its absence, the building sketch/file or other similar documents (in case the building area does not result from the ownership deed or differences are found between the areas listed in the ownership documents and the actual situation resulting from measurements); - energy performance certificate (in the case of acquiring buildings with a usable area over 50 sqm); 2. In the case of buildings with non-residential/mixed destination, the above-mentioned documents are supplemented, as appropriate, with the following: - rental/loan for use contract; - evaluation report prepared by an authorized evaluator in accordance with the asset evaluation standards in force at the date of the evaluation, reflecting the value of the building as of December 31st of the year prior to the reference year; documents proving the final value of construction works, in the case of new buildings constructed in the last 5 years prior to the reference year, in copy; the deed by which ownership is transferred, in the case of buildings acquired in the last 5 years prior to the reference year in copy (sale-purchase contract, donation contract, succession deeds, etc., as appropriate). For conformity with the original, each document will be electronically signed with a qualified electronic signature.*

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 signed electronically with a qualified electronic signature: - Fiscal declaration for determining 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 must declare the area used for non-residential purposes and the holder of the obligation to pay utilities.*