For the identification of individuals in relation to the local tax 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 possess an identity card, in which case the tax statement will be completed by his/her legal guardian); Fiscal registration certificate (document through which the fiscal identification number/fiscal registration code is individualized and is used in the case where the taxpayer does not have a personal numeric code). For conformity with the original, each document shall be electronically signed with a qualified electronic signature.*

For the representation of taxpayers in their relationship with the local tax authority, the following documents are attached electronically: the power of attorney and the representative’s identity document. The power of attorney will be electronically signed with a qualified electronic signature by the person granting the authority. For compliance with the original, the representative’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 residential buildings: - sale-purchase contract; exchange contract; donation contract; inheritance certificate; court ruling, final and irrevocable/final and enforceable, as applicable; adjudication deed; leasing contract and delivery-receipt report; trust contract; ordinance issued by the Mayor of Bucharest; building permit, letter announcing the commencement of works, works acceptance report, calculation sheet (regularization); merging deed; splitting deed, etc.; - cadastral documentation, as applicable, and in its absence, the building sketch/data sheet or other similar documents (in case the building area does not result from the ownership document or if 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 sq.m.); 2. In the case of non-residential/mixed-use buildings, in addition to the above-mentioned documents, the following may also be attached, as applicable: - rental/loan for use contract; - evaluation report prepared by an authorized evaluator, in accordance with the evaluation standards in force at the date of evaluation, reflecting the value of the building as of December 31st of the year preceding the reference year; - documents showing 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 document by which the ownership right 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 documents, etc., as applicable). For compliance 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 establishing the building tax, the following form must be completed and electronically signed with a qualified electronic signature: - Fiscal declaration for establishing the tax/fee on residential/non-residential/mixed-use buildings, owned by individuals - model 2016 ITL 001. In the case of mixed-use buildings, the owner / authorized person will declare the area used for non-residential purposes and the holder of the obligation to pay utilities.*